Kennedy, Inc., reported the following data:

Net income $$193,878$

Depreciation expense $16,345$

Loss on disposal of equipment $(8,273)$

Gain on sale of building $21,811$

Increase in accounts receivable $9,172$

Decrease in accounts payable $(2,475)$

Prepare the operating activities section of the statement of cash flows using the indirect method. Use the minus sign to indicate cash outflows, a decrease in cash, cash payments, or any negative adjustments.

Kennedy, Inc.

Statement of Cash Flows

Cash flows from $($used for$)$ operating activities:

$$-$ Select $-$

Adjustments to reconcile net income to net cash flows from $($used for$)$ operating activities:

$-$ Select $-$

$-$ Select $-$

$-$ Select $-$

Changes in current operating assets and liabilities:

$-$ Select $-$

$-$ Select $-$

$$-$ Select $-$