Splish Brothers Inc. reported net income of $194,800 for 2019. Splish Brothers also reported depreciation expense of $47,700 and a loss of $5,900 on the disposal of plant assets. The comparative balance sheet shows a decrease in accounts receivable of $16,700 for the year, a $18,700 increase in accounts payable, and a $3,000 decrease in prepaid expenses. Prepare the operating activities section of the statement of cash flows for 2019. 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).)

Partial Statement of Cash Flows For the Year Ended December 31, 2019 Cash Flows from Operating Activities Net Income Adjustments to reconcile net income to Net Cash Provided by Operating Activities - x Depreciation Expense a Increase in Accounts Receivable Increase in Prepaid Expenses Increase in Accounts Payable Decrease in Prepaid Expenses A Net Cash Used by Operating Activities