Brief Exercise 12-5 Manuel, Inc. reported net income of $2.8 million in 2014. Depreciation for the year was $141,450, accounts receivable decreased $344,130, and accounts payable decreased $272,330. Compute net cash provided by operating activities using the indirect approach. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Brief Exercise 12-5 Manuel, Inc. reported net income of $2.8 million in 2014. Depreciation for the year was $141,450, accounts receivable decreased $344,130, and accounts payable decreased $272,330 Compute net cash provided by operating activities using the indirect approach. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) Manuel, Inc. Statement of Cash Flows-Indirect Approach For the Year 2014 Adjustments to reconcile net income to