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Sunland Company reported net income of $190,600 for 2022. Sunland also reported depreciation expense of $45,400 and a loss of $5,300 on the disposal of plant assets. The comparative balance sheets show an increase in accounts receivable of $18,900 for the year, a $20,900 increase in accounts payable, and a $3,400 increase in prepaid expenses. Prepare the operating activities section of the statement of cash flows for 2022. 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).) Sunland Company Partial Statement of Cash Flows For the Year Ended December 31, 2022 Cash Flows from Operating Activities Net Income $ 190600 Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense 45400 Loss on Disposal of Plant Assets 5300 Increase in Accounts Receivable 18900 Increase in Accounts Payable 20900 Increase in Prepaid Expenses 3400 93900 Net Cash Provided by Operating Activities $ $ 284500