Pharoah Company reported 2025 net income of $156,700. During 2025 , accounts receivable increased by $13,900 and accounts payable increased by $9,673. Depreciation expense was $39,900. Prepare the cash flows from operating activities section of the statement of cash flows. (Show amounts that decrease cash flow with either a-sign eg. 15,000 or in parenthesis eg. (15,000). Adjustments to reconcile net income to