Swifty Corporation reported net income of $189,230 for 2022. Swifty Corporation also reported depreciation expense of $35,650 and a loss of $5,020 on the disposal of plant assets. The comparative balance sheets show an increase in accounts receivable of $15,730 for the year, a $18,040 increase in accounts payable, and a $3,670 increase in prepaid expenses. Prepare the operating activities section of the statement of cash flows for 2022. Use the indirect method.