Pharoah Company reported net income of $184, 850 for 2017. Pharoah Company also reported depreciation expense of $33, 700 and a loss of $4, 690 on the disposal of plant assets. The comparative balance sheets show an increase in accounts receivable of $15, 150 for the year, a $15, 640 increase in accounts payable, and a $4, 030 increase in prepaid expenses. Prepare the operating activities section of the statement of cash flows for 2017. 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).)