Gutierrez Company reported net income of $193,800 for 2020. Gutierrez also reported depreciation expense of $40,700 and a loss of $5,800 on the disposal of plant assets. The comparative balance sheet shows a decrease in accounts receivable of $15,400 for the year, a $17,400 increase in accounts payable, and a $4,500 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 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 $