Cullumber Company prepared the tabulation below at December 31, 2022. Net Income. $340,300 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation expense $43,300 Increase in accounts receivable $50,300 Decrease in inventory $13,300 Amortization of patent Increase in accounts payable Decrease in interest receivable Increase in prepaid expenses $4,300 $5,900 $7,300 $6,300 Decrease in income taxes payable $1,800 Gain on sale of land $5,300 Net cash provided (used) by operating activities