Kennedy, Inc. reported the following data:

Net income	$174,734
Depreciation expense	16,866
Loss on disposal of equipment	11,732
Gain on sale of building	20,132
Increase in accounts receivable	8,463
Decrease in accounts payable	2,526

	Required:
	Prepare the cash flows from operating activities section of the statement of cash flows using the indirect method. Refer to the list of Amount Descriptions for the exact wording of the answer choices for text entries. Use the minus sign to indicate cash outflows, cash payments, decreases in cash and for any adjustments, if required.