Dutton Company prepared the tabulation below at December 31, 2011. Net Income $255,000 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation expense, $25,000 _______ 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 by operating activities _______ Instructions Show how each item should be reported in the statement of cash flows. Use parentheses for deductions.