Cash flows from $($used for$)$ operating activities$-$indirect method

The income statement disclosed the following items for the year:

Depreciation expense

$$58,500$

$34,120$

$447,300$

Gain on disposal of equipment

Net income

$447,300$

The changes in the current asset and liability accounts for the year are as follows:

Increase

$($Decrease$)$

$\backslash$table$[[$Accounts receivable,$$9,110$