Kennedy, Inc. reported the following data: Net income $159,304 Depreciation expense 16,400 (9,828) Loss on disposal of equipment Gain on sale of building 21,840 Increase in accounts receivable 10,779 Decrease in accounts payable (2,905) 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: Net income Adjustments to reconcile net income to net cash flow from operating activities: Depreciation expense QI Loss on disposal of equipment Gain on sale of building Changes in current operating assets and liabilities: Increase in accounts receivable Decrease in accounts payable Net cash flow from operating activities