Sunland Company reported net income of $190,600 for 2019 . Sunland also reported depreciation expense of $45,400 and a loss of $5,300 on the disposal of plant assets. The comparative balance sheet shows a decrease in account receivable of $18,900 for the year, a $20,900 increase in accounts payable, and a $3,400 decrease in prepaid expenses. Prepare the operating activities section of the statement of cash flows for 2019 . 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).)