Cheyenne Corporation issued the following statement of cash flows for 2022. Cheyenne Corporation Statement of Cash Flows-Indirect Method For the Year Ended December 31, 2022 Cash flows from operating activities Net income Adjustments to reconcile net income to net cash $53,700 provided by operating activities: Depreciation expense $10,000 Decrease in accounts receivable 9,100 Increase in inventory (5,100) Decrease in accounts payable (2,300) Loss on disposal of plant assets Net cash provided by operating activities Cash flows from investing activities 3,000 14,700 68,400 Sale of investments Purchase of equipment 3,100 (24,800)