Novak Corp. reported net income of $193,400 for 2019. Novak also reported depreciation expense of $45,600 and a loss of $6,000 on the disposal of plant assets. The comparative balance sheet shows a decrease in accounts receivable of $11,000 for the year, a $13,000 increase in accounts payable, and a $5,000 decrease in prepaid expenses. Prepare the operating activities section of the statement of cash flows for 2019. 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).)