Carla Vista Company prepared the tabulation below at December $31,2022.$

Net Income

$$342,000$

Adjustments to reconcile net income to net cash provided by operating activities:

Depreciation expense

Increase in accounts receivable

Decrease in inventory

Amortization of patent

Increase in accounts payable

Decrease in interest receivable

Increase in prepaid expenses

Decrease in income taxes payable

Gain on sale of land

$$45,000$

$$52,000$

$$15,000$

$$6,000$

$$7,600$

$$9,000$

$$8,000$

$$3,500$

$$7,000$

Net cash provided $($used$)$ by operating activities

Show how each item should be reported in the operating activities section of the statement of cash flows if the indirect method is used. $($Show amounts that decrease cash flow with either a $-$ sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).)$

CARLA VISTA COMPANY Partial Statement of Cash Flows

Net Income

$

Adjustments to reconcile net income to