Swifty Corporation reported net income of $199,700 for 2022 . Swifty also reported depreciation expense of $47,000 and a loss of $6,100 on the disposal of plant assets. The comparative balance sheets show an increase in accounts receivable of $19,500 for the year, a $21,500 increase in accounts payable, and a $3,200 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).)