Cash flows from (used for) operating activitiesindirect method

Staley Inc. reported the following data:

Net income	$268,800
Depreciation expense	52,200
Loss on disposal of equipment	31,300
Increase in accounts receivable	10,300
Increase in accounts payable	11,900

Prepare the "Cash flows from (used for) operating activities" section of the statement of cash flows, using the indirect method. Use the minus sign to indicate cash out flows, cash payments, decreases in cash, or any negative adjustments.