Staley Inc. reported the following data:

Net income	$205,700
Depreciation expense	56,900
Loss on disposal of equipment	22,200
Increase in accounts receivable	11,100
Increase in accounts payable	12,300

Prepare the Cash Flows from Operating Activities section of the statement of cash flows, using the indirect method. Use the minus sign to indicate cash out flows, cash payments, decreases in cash, or any negative adjustments.