Doctor Company prepared the tabulation below at December 31, 2020. Net Income $307,000 Adjustments to reconcile net income to net cash provided by operating activities: 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 activities Show how each item should be reported in the statement of cash flows. (Show amounts that decrease cash flow with either a-sign e.g. -15,000 or in parenthesis e.g. (15,000).) DOCTOR COMPANY Partial Statement of Cash Flows Adjustments to reconcile net income to > > > > > > > 69