Exercise 12-3 Coronado Industries reported net income of $194,740 for 2017. Coronado Industries also reported depreciation expense of $32,180 and a loss of $5,180 on the disposal of plant assets. The comparative balance sheets show an increase in accounts receivable of $15,320 for the year, a $18,120 increase in accounts payable, and a $3,720 increase in prepaid expenses. Prepare the operating activities section of the statement of cash flows for 2017. Use the indirect method. (Show amounts that decrease cash flow with either a sign e.g. 15,000 or in parenthesis e.g. (15,000).) Coronado Industries Partial Statement of Cash Flows Adjustments to reconcile net income to