Dorman Company Reported the Following Data Prepare the Cash Flows from Operating Activities Section of the income

Dorman Company reported the following data:
$\begin{array}{|l|r|}\hline \text { Net income } & \$ 225,000 \\\hline \text { Depreciation expense } & 25,000 \\\hline \text { Gain on disposal of equipment } & 20,500 \\\hline \text { Decrease in accounts receivable } & 14,000 \\\hline \text { Decrease in account payable } & 3,600 \\\hline\end{array}$
Prepare the cash flows from operating activities section of the statement of cash flows using the indirect method.