Exercise 13-4 Gutierrez Company reported net income of $190,600 for 2020. Gutierrez also reported depreciation expense of $45,400 and a loss of $5,300 on the disposal of plant assets. The comparative balance sheet shows a decrease in accounts receivable of $18,900 for the year, a $20,900 increase in accounts payable, anda $3,400 decrease in prepaid expenses Prepare the operating activities section of the statement of cash flows for 2020. 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).) GUTIERREZ COMPANY Partial Statement of Cash Flows Adjustments to reconcile net income to