Gutierrez Company reported net income of $194,800 for 2020. Gutierrez also reported depreciation expense of $47.700 and a loss of $5.900 on the disposal of plant assets. The comparative balance sheet shows a decrease in accounts receivable of $16,700 for the year, a $18,700 increase in accounts payable and a $3,000 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 - signes. -15,000 or in parenthesis es (15,0001 GUTIERREZ COMPANY Partial Statement of Cash Flows > Adjustments to reconcile net income to > $ > > > > > $