Kennedy, Inc., reported the following data: Net income $173,595 Depreciation expense 14,923 Loss on disposal of equipment (10,192) Gain on sale of building 18,671 Increase in accounts receivable 8,714 Decrease in accounts payable (2,985) 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 Cash flows from (used for) operating activities: Adjustments to reconcile net income to net cash flows from (used for) operating activities: Changes in current operating assets and liabilities: 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 Cash flows from (used for) operating activities: Adjustments to reconcile net income to net cash flows from (used for) operating activities: Changes in current operating assets and liabilities