Kennedy, Inc. reported the following data:
Line Item Description Amount
Net income $197,102
Depreciation expense $14,115
Loss on disposal of equipment ($9,742)
Gain on sale of building $19,256
Increase in accounts receivable $7,458
Decrease in accounts payable ($3,047)
Prepare the 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.