Whispering Winds Corp.reported net income of $188,580 for 2022. Whispering Winds Corp. also reported depreciation expense of $38,290 and a loss of $5,420 on the disposal of plant assets. The comparative balance sheets show an increase in accounts receivable of $15,910 for the year, a $18,330 increase in accounts payable, and a $4,270 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 e.g.-15,000 or in parenthesis e.g. (15,000).) Whispering Winds Corp. Partial Statement of Cash Flows Adjustments to reconcile net income to