Nash Company reported 2025 net income of $159,800. During 2025 , accounts receivable increased by $13,270 and accounts payable increased by $9,892. Depreciation expense was $46,700. Prepare the cash flows from operating activities section of the statement of cash flows. (Show amounts that decrease cash flow with either a - sign e.g. - 15,000 or in parenthesis e.s. (15,000)