Windsor, Inc. reported net income of $$197,600$ for $2022.$ Windsor also reported depreciation expense of $$43,800$ and a loss of $$5,200$ on the disposal of plant assets. The comparative balance sheets show an increase in accounts receivable of $$12,500$ for the year, a $$14,500$ increase in accounts payable, and a $$3,200$ 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$.(15,000).)$