Staley Inc. reported the following data:

Line Item Description	Amount
Net income	$366,800
Depreciation expense	56,800
Loss on disposal of equipment	37,100
Increase in accounts receivable	10,500
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.

blank Staley Inc. Statement of Cash Flows (partial)

Line Item Description	Amount	Amount
Cash flows from (used for) operating activities:
DepreciationIncrease in accounts payableIncrease in accounts receivableLoss on disposal of equipmentNet income
Adjustments to reconcile net income to net cash flows from (used for) operating activities:
Decrease in accounts payableDepreciationIncrease in accounts payableIncrease in accounts receivableNet income
Decrease in accounts payableDecrease in accounts receivableIncrease in accounts payableIncrease in accounts receivableLoss on disposal of equipment
Changes in current operating assets and liabilities:
Decrease in accounts receivableDepreciationIncrease in accounts receivableLoss on disposal of equipmentNet income
Decrease in accounts payableDepreciationIncrease in accounts payableLoss on disposal of equipmentNet income
Net cash flows from operating activities