Pharoah Company reported net income of $184,850 for 2022. Pharoah Company also reported depreciation expense of $33,700 and a loss of $4,690 on the disposal of plant assets. The comparative balance sheets show an increase in accounts receivable of $15,150 for the year, a $15,640 increase in accounts payable, and a $4,030 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).)