Staley Inc. reported the following data:

Net income	$205,900
Depreciation expense	56,000
Loss on disposal of equipment	20,500
Increase in accounts receivable	22,300
Increase in accounts payable	12,400

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.