Kennedy, Inc., reported the following data: Net income $159,462 Depreciation expense 12,722 Loss on disposal of equipment (10,519) Gain on sale of building 22,000 Increase in accounts receivable 10,737 Decrease in accounts payable (2,360) 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