Kennedy, Inc. reported the following data:

Net income	$164,980
Depreciation expense	14,825
Loss on disposal of equipment	(9,578)
Gain on sale of building	19,425
Increase in accounts receivable	9,029
Decrease in accounts payable	(3,040)

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:
Increase in accounts payableIncrease in accounts receivableLoss on disposal of equipmentNet incomePrepaid insurance	$- Select -
Adjustments to reconcile net income to net cash flow from operating activities:
Depreciation expenseEquipmentIncrease in accounts payableIncrease in accounts receivableSupplies	- Select -
Decrease in accounts payableIncrease in accounts payableIncrease in accounts receivableLoss on disposal of equipmentSupplies	- Select -
Decrease in accounts receivableGain on sale of buildingIncrease in accounts receivablePrepaid insuranceSupplies	- Select -
Changes in current operating assets and liabilities:
Depreciation expenseGain on sale of buildingIncrease in accounts payableIncrease in accounts receivableLoss on disposal of equipment	- Select -
Decrease in accounts payableDecrease in accounts receivableDepreciation expenseIncrease in accounts payableLoss on disposal of equipment	- Select -
Net cash flow from operating activities		$fill in the blank 13