Kennedy, Inc. reported the following data:

Net income	$133,858
Depreciation expense	12,905
Loss on disposal of equipment	11,445
Gain on sale of building	20,704
Increase in accounts receivable	7,893
Decrease in accounts payable	2,850

Prepare the Cash flows from 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 Flow
Cash flows from operating activities:
	$
Adjustments to reconcile net income to net cash flow from operating activities:
Changes in current operating assets and liabilities:
Net cash flow from operating activities		$