Exercise 13-4 Gutierrez Company reported net income of $194,700 for 2017. Gutierrez also reported depreciation expense of $47,700 and a loss of $4,900 on disposal of the equipment. The comparative balance sheet shows a decrease in accounts receivable of $19,900 for the year, a $21,900 increase in accounts payable, and a $3,200 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 a parenthesis e.g. (15,000).) sign e.g. -15,000 or in GUTIERREZ COMPANY Partial Statement Cash Flows Adjustments to reconcile net income to