Current Attempt in Progress Carla Vista Company prepared the tabulation below at December 31, 2022 Net Income $340,900 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation expense $43,900 Increase in accounts receivable $50,900 Decrease in inventory $13,900 Amortization of patent Increase in accounts payable Decrease in interest receivable Increase in prepaid expenses $4,900 $6,500 $7,900 $6,900 Decrease in income taxes payable Gain on sale of land Net cash provided (used) by operating activities $2,400 $5,900 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 eg-15,000 or in parenthesis eg. (15,000)) CARLA VISTA COMPANY Partial Statement of Cash Flows Net Cash Provided by Operating Activities Decrease in Inventory Net Cash Used by Operating Activities Increase in Inventory Amortization of Patent Increase in Income Taxes Payable Decrease in Accounts Receivable Increase in Prepaid Expenses Decrease in Accounts Payable Decrease in income Taxes Payable Gain on Sale of Land 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 eg.-15,000 or in parenthesis e.g. (15,000)) CARLA VISTA COMPANY Partial Statement of Cash Flows Adjustments to reconcile net income to > > > < >