Kennedy, Inc. reported the following data: Net income Depreciation expense Loss on disposal of equipment $118,000 15,000 (10,000) Gain on sale of building 20,000 Increase in accounts receivable Decrease in accounts payable 7,000 (2,000) Prepare the operating activities section of the statement of cash flows using the indirect method. Use the minus sign to indicate cash outflows, cash payments, decreases in cash, or any negative adjustments. Statement of Cash Flows (partial) 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: