Net Income $196,661 Depreciation expense 12,739 Loss on disposal of equipment 9,138 Gain on sale of building 21,944 Increase in accounts receivable 10,922 Decrease in accounts payable 3,262 Prepare the cash flows from operating activities section of the statement of cash flows using the indirect method. Use the minus sign to indicate cash outflows, a decrease in cash, cash payments, or any negative adjustments. Kennedy, Inc Statement of Cash Flow Y Cash flows from operating activities: Adjustments to reconcile net income to net cash flow from operating activities: Changes in current operating assets and liabilities: Net cash flow from operating activities