Function SUM; Formula: Add, Subtract; Cell Referencing Using Excel to Calculate Operating Cash Flows PROBLEM The comparative balance sheets for Gale Company show these changes in noncash current asset accounts and net income for the period. Student Work Area Required: Provide input into cells shaded in yellow in this template. Use mathematical formulas with cell references to the Problem area. Use the SUM function with cell references to this work area for the total. $ Accounts receivable decrease Prepaid expenses increase Inventories increase Net income 80,000 28,000 40,000 186,000 Net income Adjustments to reconcile net income to net cash provided by operating activities Compute net cash provided by operating activities using the indirect method. Net cash provided by operating activities