Kennedy, Inc., reported the following data:

Net income	$118,000
Depreciation expense	15,000
Loss on disposal of equipment	(10,000)
Gain on sale of building	20,000
Increase in accounts receivable	7,000
Decrease in accounts payable	(2,000)

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.

Cash flows from (used for) operating activities:
Depreciation expenseIncrease in accounts payableIncrease in accounts receivableLoss on disposal of equipmentNet income	$- Select -
Adjustments to reconcile net income to net cash flows from (used for) operating activities:
Accumulated depreciationDepreciation expenseIncrease in accounts payableIncrease in accounts receivableSupplies	- Select -
Decrease in accounts payableIncrease in accounts payableIncrease in accounts receivableLoss on disposal of equipmentSupplies	- Select -
Decrease in accounts receivableEquipmentGain on sale of buildingIncrease in accounts receivableSupplies	- Select -
Changes in current operating assets and liabilities:
Decrease in accounts receivableDepreciation expenseGain on sale of buildingIncrease in accounts receivableLoss on disposal of equipment	- Select -
Accumulated depreciationDecrease in accounts payableDecrease in accounts receivableIncrease in accounts payableLoss on disposal of equipment	- Select -
Net cash flow from operating activitiesNet cash flow used for operating activities		$- Select -