The current assets and current liabilities of JAE Company on December 31, 2022 and 2021, are as follows. The corporations net income for 2022 was $48,000. Included in its expenses was depreciation of $11,800. Dec. 31, 2022 Dec. 31, 2021 Cash $ 76,000 $ 63,000 Accounts Receivable 101,600 91,500 Prepaid Expenses 13,200 14,400 Merchandise Inventory 68,300 78,000 Accounts Payable 47,600 40,200

The current assets and current liabilities of JAE Company on December 31, 2022 and 2021, are as follows. The corporation's net income for 2022 was $48,000. Included in its expenses was depreciation of $11,800. Required: Prepare a schedule of the cash flows from operating activities for 2022. (Amounts to be deducted should be indicated by a minus sign.)