Waterway Company reported net income of $$193,300$ for $2022.$ Waterway also reported depreciation expense of $$47,400$ and a loss of $$6,300$ on the disposal of plant assets. The comparative balance sheets show an increase in accounts receivable of $$16,600$ for the year, a $$18,600$ increase in accounts payable, and a $$3,800$ 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 eg $-15,000$ or in parenthesis eg$.(15,000).)$

Adjustments to reconcile net income to

$$

Depreciation Expense

$

Loss on Disposal of Plant Assets

Decrease in Accounts Receivable

Increase in Accounts Payable

$18600$

Decrease in Prepaid Expenses

$$

$$

$$