Lily Company reported net income of $193,100 for 2022 . Lily also reported depreciation expense of $45,100 and a loss of $6,300 on the disposal of plant assets. The comparative balance sheets show an increase in accounts receivable of $19,600 for the year, a $21,600 increase in accounts payable, and a $3,400 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 elther a - sign eg. -15.000 or in parenthesis es. (15.000).)