Lily Company reported net income of $205,800 for 2022. Lily sold equipment that cost $84,000 and had a book value of $50,400 for $43,680. The comparative balance sheet shows a decrease in accounts receivable of $15,960 for the year, a $10,920 increase in accounts payable, a $3,360 increase in prepaid expenses, and a $14,280increase in accumulated depreciation. 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).)