Doctor Comparty prepared the tabulation below at December 31, 2017 $307,000 Net Income Adjustments to reconcile net income to net cash provided by operating activities: Depreciation expense Decrease in accounts receivable Increase in inventory Decrease in accounts payable Increase in income taxes payable Loss on sale of land Net cash provided (used) by operating activities $32,000 $50,000 $12,000 $8,600 $1,500 $5,000 Show how each item should be reported in the statement of cash flows. (Show amounts that decrease cash flow with either a-sign es. -15,000 or in parenthesis e. 8. (15,000) DOCTOR COMPANY Partial Statement of Cash Flows For the Year Ended December 31, 2017 Adjustments to reconcile net income to