Doctor Company prepared the tabulation below at December 31, 2017. Net Income Adjustments to reconcile net income to net cash provided by operating activities: $307,000 Depreciation expense, $32,000... Decrease in accounts receivable, $50,000 Increase in inventory, $12,000. Decrease in accounts payable, $8,600 Increase in income taxes payable, $1,500 Loss on sale of land, $5,000... Net cash provided (used) by operating activitie Instructions Show how each item should be reported in the statement of cash flows. Use parentheses for deductions