Metlock Company reported 2025 net income of $153,000. During 2025, accounts receivable increased by $16,200 and accounts payable increased by $9,529. Depreciation expense was $41,700.

Prepare the cash flows from the operating activities section of the statement of cash flows.

METLOCK COMPANY Statement of Cash Flows (Partial) For the Quarter Ended December 31, 2025 Net Income $153,000 Adjustments to reconcile net income to Cash Flows from Operating Activities $ eTextbook and Media