Assume a company's net cash provided by operating activities is $81,000. It provided the following excerpts from its balance sheet: This Year Last Year Current assets: Accounts receivable $ 41,000 $ 46,000 Inventory : $ 53,000 $ 44,000 Prepaid expenses $ 13,000 11, 000 Current liabilities: $ Accounts payable $ 40,000 $ 44,000 Accrued liabilities $ 18,000 $ 15,000 Income taxes payable $ 13,000 $ 10,000 Also assume the company incurred a loss on the sale of equipment of $7,000 and the credits to its accumulated depreciation account are $22,000. Required: 1. Calculate the adjustment that would appear in the operating activities section of the statement of cash flows for each of the following: 2. Calculate the company''s net income