Gutierrez Company reported net income of $196, 300 for 2017. Gutierrez also reported depreciation expense of $47, 800 and a loss of $5,000 on disposal of the equipment. The comparative balance sheet shows a decrease in accounts receivable of $10, 100 for the year, a $12, 100 increase in accounts payable, and a $4, 400 decrease in prepaid expenses. Prepare the operating activities section of the statement of cash flows for 2017. 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).) Adjustments to reconcile net income to