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).)