Cosi Company reported net income of $218,570 for 2014. Cosi also reported depreciation expense of $39,010 and a loss of $5,180 on the disposal of plant assets. The comparative balance sheet shows an increase in accounts receivable of $15,650 for the year, a $19,040 increase in accounts payable, and a $5,130 increase in prepaid expenses. Prepare the operating activities section of the statement of cash flows for 2014. Use the indirect method.