Gutierrez Company reported net income of $194,500 for 2017. Gutierrez also reported depreciation expense of 547,500 and a loss of $5,200 on disposal of equipment. The comparative Dance sheet shows an decrease in accounts receivable of $15,200 for the year, $20,200 increase in accounts payable, and a 55,000 decrease in prepaid expenses Prepare the operating activities section of the statement of cash flows for 2017. Use the indirect method. (Show amounts that decree cash flow with either signes. -18,000 or in parenthesis eg. (15,000).) GUTIERREZ COMPANY Partial Statement of Cash Flows For the Year Ended December 31, 2017 Adjustments to reconcile net income to