Swifty Company reported net income of $268,000 for 2020, Swifty also reported depreciation expense of $46,500 and a loss of $9.500 on the sale of equipment. The comparative balance sheet shows a decrease in accounts receivable of $16,500 for the year, a $18,500 increase in accounts payable, and a $7,500 decrease in prepaid expenses. Prepare the operating activities section of the statement of cash flows for 2020. Use the indirect method. (Show amounts that decrease cash flow with either a-sign eg.-15,000 or in parenthesis e.g. (15,000))