Novak Company reported net income of $$185,710$ for $2025.$ Novak also reported depreciation expense of $$33,740$ and a loss of

$$5,230$ on the disposal of plant assets. The comparative balance sheets show an increase in accounts receivable of $$16,450$ for the

year, a $$17,810$ increase in accounts payable, and a $$3,980$ increase in prepaid expenses.

Prepare the operating activities section of the statement of cash flows for $2025.$ Use the indirect method. $($Show amounts that decrease

cash flow with either $a-$ sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).)$