Sunland Company reported net income of $$196,300$ for $2022.$ Sunland also reported depreciation expense of $$47,800$ and a loss of $$5,000$ on the disposal of plant assets. The comparative balance sheets show an increase in accounts receivable of $$10,100$ for the year, a $$12,100$ increase in accounts payable, and a $$4,400$ increase in prepaid expenses.

Prepare the operating activities section of the statement of cash flows for $2022.$ Use the indirect method. $($Show amounts that decrease cash flow with either $a-$ sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).)$

SUNLAND COMPANY

Partial Statement of Cash Flows

Adjustments to reconcile net income to