Kennedy, Inc. reported the following data:

Net income	$179,562
Depreciation expense	15,511
Loss on disposal of equipment	11,046
Gain on sale of building	21,801
Increase in accounts receivable	8,734
Decrease in accounts payable	3,109

	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.