Staley Inc. reported the following data: Net income Depreciation expense Loss on disposal of equipment Increase in accounts receivable $389,400 75,900 30,100 23,000 12,700 Increase in accounts payable 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