Kennedy, Inc. reported the following data: Net income $173,387 Depreciation expense 12,062 Loss on disposal of equipment (8,995) Gain on sale of building 19,920 Increase in accounts receivable 10,890 Decrease in accounts payable (3,089) Prepare the cash flows from operating activities section of the statement of cash flows using the indirect method. Use the minus sign to indicate cash outflows, a decrease in cash, cash payments, or any negative adjustments.