Bonita Company reported 2025 net income of $155,200. During 2025 , accounts receivable increased by $15,580 and accounts payable increased by $9,943. Depreciation expense was $41,700. Prepare the cash flows from operating activities section of the statement of cash flows. (Show amounts that decrease cash flow with either a - sign e.q. 15.000 or in barenthesis e.q. (15.000).)