Kennedy, Inc. reported the following data: Net income $164,427 Depreciation expense 13,508 Loss on disposal of equipment (10,902) Gain on sale of building 20,586 Increase in accounts receivable Decrease in accounts payable 7,312 (3,771) 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. Cash flows from operating activities: Kennedy, Inc. Statement of Cash Flow 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