Larkspur Company prepared the tabulation below at December 31, 2022. $327,000 Net Income Adjustments to reconcile net income to net cash provided by operating activities: $27,600 Depreciation expense $79,100 Increase in accounts receivable Decrease in inventory Amortization of patent $19,300 $6,900 $7,700 Increase in accounts payable $4,800 Decrease in interest receivable Increase in prepaid insurance $7,800 Decrease in income taxes payable $3,000 Gain on disposal of plant assets $12,500 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 LARKSPUR COMPANY Partial Statement of Cash Flows Adjustments to reconcile net income to $