Sarasota Company reported 2017 net income of $159,800. During 2017, accounts receivable increased by $13,270and accounts payable increased by $9,892. Depreciation expense was $46,700. Prepare the cash flows from operating activities section of the statement of cash flows.(Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

SARASOTA COMPANY Cash Flow Statement December 31, 2017For the Year Ended December 31, 2017For the Quarter Ended December 31, 2017
Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash Used by Financing ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Operating ActivitiesNet Decrease in CashNet Increase in Cash
Decrease in Accounts PayableDepreciation ExpenseIncrease in Accounts PayableIncrease in Accounts ReceivableDecrease in Accounts ReceivableNet Income	$
Adjustments to reconcile net income to
Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash Used by Financing ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Operating ActivitiesNet Decrease in CashNet Increase in Cash
Decrease in Accounts ReceivableNet IncomeIncrease in Accounts PayableIncrease in Accounts ReceivableDepreciation ExpenseDecrease in Accounts Payable	$
Decrease in Accounts ReceivableIncrease in Accounts PayableIncrease in Accounts ReceivableDepreciation ExpenseDecrease in Accounts PayableNet Income
Increase in Accounts ReceivableIncrease in Accounts PayableDepreciation ExpenseDecrease in Accounts PayableDecrease in Accounts ReceivableNet Income
Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash Used by Financing ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Operating ActivitiesNet Decrease in CashNet Increase in Cash	$