Kennedy, Inc. reported the following data:

Net income	$178,162
Depreciation expense	12,496
Loss on disposal of equipment	11,932
Gain on sale of building	19,741
Increase in accounts receivable	7,018
Decrease in accounts payable	3,683

	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.

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. Statement of Cash Flows (partial) 1Cash flows from operating activities: Adjustments to reconcile net income to net cash flow from operating activities: Changes in current operating assets and liabilities: 10