Sunland Company reported net income of $$202,800$ for $2022.$ Sunland Company also reported depreciation expense of $$35,690$ and a loss of $$5,280$ on the disposal of plant assets. The comparative balance sheets show an increase in accounts receivable of $$14,210$ for the year, a $$18,260$ increase in accounts payable, and a $$3,950$ 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

For the Year Ended December $31,2022$

Cash Flows from Operating Activities

Adjustments to reconcile net income to

Increase in Accounts Payable

Loss on Disposal of Plant Assets

Net Cash Provided by Operating Activities

$