Exercise 13-4 Gutierrez Company reported net income of $190,000 for 2017, Gutierrez also reported depreciation expense of $40,000 and a loss of $4,500 on disposal of the equipment. The comparati balance sheet shows a decrease in accounts receivable of $10,000 for the year, a $12,000 increase in accounts payable, and a $3.000 decrease 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 age-15,000 or in parenthesis e.g. (15, 000).) GUTIERREZ COMPANY Partial Statement of Cash Flows Adjustments to reconcile net income to