Staley Inc. reported the following data: Net income $383,800 Depreciation expense 78,800 Loss on disposal of equipment 25,100 Increase in accounts receivable 26,200 Increase in accounts payable 10,000 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 outflows, cash payments, decreases in cash, or any negative adjustments. Staley Inc. Statement of Cash Flows (partial) Cash flows from operating activities: $ Adjustments to reconcile net income to net cash flow from operating activities: Changes in current operating assets and liabilities: Net cash flow from operating activities $