Vaughn Company reported net income of $240,100 for 2022 . Vaughn sold equipment that cost $98,000 and had a book value of $58,800 for $50,960. The comparative balance sheet shows a decrease in accounts receivable of $18,620 for the year, a $12,740 increase in accounts payable, a $3,920 increase in prepaid expenses, and a $16,660 increase in accumulated depreciation. 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).)