Pearl Company reported 2025 net income of $152,200. During 2025, accounts receivable increased by $13,740 and accounts payable increased by $9,502. Depreciation expense was $46,000. 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).)

Pearl Company reported 2025 net income of $152,200. During 2025 , accounts receivable increased by $13,740 and accounts payable increased by $9,502. Depreciation expense was $46,000. 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.s. 15,000 or in parenthesis e.g. (15,000)