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Kennedy, Inc., reported the following data:

Net income	$132,982
Depreciation expense	15,672
Loss on disposal of equipment	(8,709)
Gain on sale of building	21,186
Increase in accounts receivable	9,104
Decrease in accounts payable	(2,759)

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.