Statement of cash flows (WileyPlus) please help

Exercise 13-4 Sunland Ltd. reported net income of 190,320 for 2017. Sunland also reported depreciation expense of 41,390 and a gain of 6,480 on disposal of plant assets. The comparative statements of financial position show an increase in accounts receivable of 17,230 for the year, a 20,110 increase in accounts payable, and a 3,660 decrease in prepaid expenses. Prepare the operating activities section of the statement of cash flows for 2017. 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).) Adjustments to reconcile net income to E