Kingbird, Inc. reported net income of $195,450 for 2022. Kingbird, Inc. also reported depreciation expense of $33,810 and a loss of $5,040 on the disposal of plant assets. The comparative balance sheets show an increase in accounts receivable of $14,650 for the year, a $16,350 increase in accounts payable, and a $4,030 increase in prepaid expenses. Prepare the operating activities section of the statement of cash flows for 2022. Use the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) Kingbird, Inc. Partial Statement of Cash Flows For the Year Ended December 31, 2022 V Cash Flows from Operating Activities 5 195450 Net Income Adjustments to reconcile net income to Cash Flows from Financing Activities Depreciation Expense 33,810 1 Loss on Disposal of Plant Assets 1 5 ,040 Increase in Accounts Payable v 1 16,350 Increase in Accounts Receivable v 14,650 Increase in Prepaid Expenses v 4,030 73880 | Net Cash Provided by Operating Activities 269330