Whisperi/g Winds Company reported 2023 net income of $154,000. During 2023 , accounts receivable increased by $13,300 and accounts payable increased by $10,500. Depreciation expense was $46,000. Prepare the cash flows from operating activities section of the statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis e. . (15,000).)