Grouper Company's income statement for the year ended December 31,2020 , contained the following condensed information. Grouper's balance sheet contained the following comparative data at December 31. (Accounts payable pertains to operating expenses.) GROUPER COMPANY Statement of Cash Flows (Partial) For the Year Ended December 31, 2020 Cash Flows from Operating Activities Net Income Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense $ Increase in Accounts Payable Loss on Sale of Equipment Decrease in Accounts Receivable. Depreciation Expense Increase in Accounts Payable Loss on Sale of Equipment Decrease in Accounts Receivable Gain on Sale of Eouioment Net Cash Provided by Operating Activities