Vaughn Company reported 2025 net income of $154,700. During 2025, accounts receivable payable increased by $9,810. Depreciation expense was $39,600. Prepare the cash flows from operating activities section of the statement of cash flows. (Show either a-sign e.g. - 15,000 or in parenthesis e.g. (15,000).) Vaughn Company reported 2025 net income of $154,700. During 2025, accounts receivable payable increased by $9,810. Depreciation expense was $39,600. Prepare the cash flows from operating activities section of the statement of cash flows. (Show either a-sign e.g. - 15,000 or in parenthesis e.g. (15,000).)