3. Draper Company prepared the tabulation below at December 31, 2017 Net Income $323,000 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation expense, $27,000 Increase in accounts receivable, $75,000 Decrease in inventory, $18,000 Amortization of patent, $4,000 Increase in accounts payable, $7,500 Decrease in interest receivable, $4,000 Increase in prepaid insurance, $7,000 Decrease in income taxes payable, $2,500 Gain on disposal of plant assets, $11,000 Net cash provided (used) by operating activities Instructions Show how each item should be reported in the statement of cash flows. Use parentheses for deductions