Unland Company reported net income of $202,800 for 2022. Sunland Company also reported depreciation expense of $35,690 and a loss of $5,280 on the disposal of plant assets. The comparative balance sheets show an increase in accounts receivable of $14,210 for the year, a $18,260 increase in accounts payable, and a $3,950 increase in prepaid expenses. Prepare the operating activities section of the statement of cash flows for 2022. Use the indirect method