Petroni Company reported the following selected results for its calendar year 2018

Net income: $135,000

Depreciation expense: $25,000

Gain on sale of assets: $5,000

Accounts receivable increase: $10,000

Accounts payable increase: $6,000

Prepaid expense decrease: $3,000

Wages payable decrease: $4,000

Prepare the operating section only of Petroni Company's statement of cash flows for 2018 under the indirect method of reporting.

Please use Excel format.