Wildhorse Co. reported net income of $176,240 for 2017. Wildhorse Co. also reported depreciation expense of $34,330 and a loss of $4,840 on the disposal of plant assets. The comparative balance sheets show an increase in accounts receivable of $13,520 for the year, a $16,200 increase in accounts payable, and a $3,990 increase in prepaid expenses. Prepare the operating activities section of the statement of cash flows for 2017. 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).)