Larkspur Company prepared the tabulation below at December 31, 2022. Net Income $380,000 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation expense $45,500 Increase in accounts receivable $56,000 Decrease in inventory $14,900 Increase in accounts payable $10,000 Increase in prepaid expenses $4,500 Decrease in income taxes payable $3,400 Gain on disposal of land $7,700 Net cash provided (used) by operating activities Show how each item should be reported in the statement of cash flows. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

LARKSPUR COMPANY Partial Statement of Cash Flows $ Adjustments to reconcile net income to $