Oriole Company reported 2025 net income of $151,900. During 2025 , accounts receivable increased by $14,270 and accounts payable increased by $9,856. Depreciation expense was $44,700. 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.g. (15,000).) ORIOLE COMPANY Statement of Cash Flows (Partial) Adjustments to reconcile net income to