Kennedy, Inc. reported the following data: Net income $128,107 Depreciation expense 15,870 Loss on disposal of equipment 11,120 Gain on sale of building 18,570 Increase in accounts receivable 10,392 Decrease in accounts payable 3,258 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.