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Kennedy, Inc., reported the following data:

Net income	$179,705
Depreciation expense	15,356
Loss on disposal of equipment	(10,659)
Gain on sale of building	21,037
Increase in accounts receivable	9,505
Decrease in accounts payable	(2,453)

Prepare the operating activities section of the statement of cash flows using the indirect method. Use the minus sign to indicate cash outflows, a decrease in cash, cash payments, or any negative adjustments.