Kennedy, Inc. reported the following data: Net income $173,870 Depreciation expense 12,482 Loss on disposal of equipment 11,107 Gain on sale of building 20,555 Increase in accounts receivable 8,355 Decrease in accounts payable 2,512 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: $ 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