Exercise 17-4 Gutierrez Company reported net income of $193,100 for 2017. Gutierrez also reported depreciation expense of $45,100 and a loss of $6,300 on disposal of equipment. The comparative balance sheet shows an decrease in accounts receivable of $19,600 for the year, a $21,600 increase in accounts payable, and a $3,400 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 -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