The income statement of Kingbird, Inc. is presented here.

Kingbird, Inc. Income Statement For the Year Ended November 30, 2022
Sales revenue				$7,536,500
Cost of goods sold
Beginning inventory		$1,982,800
Purchases		4,370,900
Goods available for sale		6,353,700
Ending inventory		1,665,900
Total cost of goods sold				4,687,800
Gross profit				2,848,700
Operating expenses
Selling expenses		454,000
Administrative expenses		637,900		1,091,900
Net income				$1,756,800

Additional information:

1.		Accounts receivable decreased $382,000 during the year, and inventory decreased $316,900.
2.		Prepaid expenses increased $166,300 during the year.
3.		Accounts payable to suppliers of inventory decreased $347,600 during the year.
4.		Accrued expenses payable decreased $101,500 during the year.
5.		Administrative expenses include depreciation expense of $113,200.

Prepare the operating activities section of the statement of cash flows for the year ended November 30, 2022, for Kingbird, Inc., using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)