Novak Company reported 2017 net income of $154,700. During 2017, accounts receivable increased by $13,540 and accounts payable increased by $9,810. Depreciation expense was $39,600. 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.g. (15,000).)