Lily Company prepared the tabulation below at December 31, 2020. Net Income $340,300 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation expense $43,300 Increase in accounts receivable $50,300 Decrease in inventory $13,300 Amortization of patent Increase in accounts payable Decrease in interest receivable Increase in prepaid expenses Decrease in income taxes payable $4,300 $5,900 $7,300 $6,300 $1,800 Gain on sale of land $5,300 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 eg. (15,000).)