Gutierrez Company reported net income of $192,400 for 2020. Gutierrez also reported depreciation expense of $40,600 and a loss of $5,700 on the disposal of plant assets. The comparative balance sheet shows a decrease in accounts receivable of $17,000 for the year. a $19,000 increase in accounts payable, and a $4,200 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 o - sign c.8. -15,000 or in parenthesis e.s. (15,000).) GUTIERREZ COMPANY Partial Statement of Cash Flows Adjustments to reconcile net income to