Carla Vista Company prepared the tabulation below at December 31,2022. Net Income Adjustments to reconcile net income to net cash provided by operating activities: CARLA VISTA COMPANY Partial Statement of Cash Flows $ Adjustments to reconcile net income to epreciation Expense ncrease in Inventory Amortization of Patent Decrease in Income Taxes Payable Increase in Prepaid Expenses Net Income Increase in Interest Receivable Decrease in Accounts Receivable Net Cash Used by Operating Activities Decrease in Inventory Net Cash Provided by Operating Activities Decrease in Interest Receivable Increase in Accounts Receivable Increase in Income Taxes Payable Gain on Sale of Land Decrease in Accounts Payable Decrease in Prepaid Expenses Increase in Accounts Payable