Kennedy, Inc., reported the following data: Net income $161,254 Depreciation expense 13,527 Loss on disposal of equipment (9,519) Gain on sale of building 19,197 Increase in accounts receivable 7,058 Decrease in accounts payable (3,396) 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