Waterway Company reported net income of $190,600 for 2022 Waterway also reported depreciation expense of $45,400 and a loss of $5,300 on the disposal of plant assets. The comparative balance sheet shows an increase in accounts receivable of 518,900 for the year, a $20.900 increase in accounts payable and a $3,400 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 - signes. -15,000 or in parenthesis es. (15,000).) WATERWAY COMPANY Statement of Cash Flows (Partial) - Indirect Method For the Year Ended December 31, 2022 Cash Flows from Operating Activities 190600 Net Income Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Experte 45400 Loss on Disposal of Plant Assets 5300 Decrease in Accounts Receivable 18900 Decrease in Prepaid Expert 3400 Increase in Accounts Payable 20900 93900 284500 Cash Flows from Operating Activities arch O JUL