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Gutierrez Company reported net income of $190,600 for 2017. Gutierrez also reported depreciation expense of $45,400 and a loss of $5,300 on disposal of equipment The comparative balance sheet shows an decrease in accounts receivable of $18,900 for the year, a $20,900 increase in accounts payable, and a $3,400 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).) GUTIERREZ COMPANY Partial Statement of Cash Flows Adjustments to reconcile net income to