Exercise 13-4 Gutierrez Company reported net income of $193,300 for 2020. Gutierrez also reported depreciation expense of $47,400 and a loss of $6,300 on the disposal of plant assets. The comparative balance sheet shows a decrease in accounts receivable of $16,600 for the year, a $18,600 increase in accounts payable, and a $3,800 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