Pina Company reported 2017 net income of $151,800. During 2017, accounts receivable increased by $15,940 and accounts payable increased by $9,764. Depreciation expense was $43,200. Prepare the cash flows from operating activities section of 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).) PINA COMPANY Cash Flow Statement December 31, 2017For the Year Ended December 31, 2017For the Quarter Ended December 31, 2017 Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash Used by Financing ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Operating ActivitiesNet Decrease in CashNet Increase in Cash Decrease in Accounts Payable Decrease in Accounts Receivable Net Income Depreciation Expense Increase in Accounts Payable Increase in Accounts Receivable $ Adjustments to reconcile net income to Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash Used by Financing ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Operating ActivitiesNet Decrease in CashNet Increase in Cash Increase in Accounts Payable Depreciation Expense Increase in Accounts Receivable Decrease in Accounts Payable Decrease in Accounts Receivable Net Income $ Increase in Accounts Payable Decrease in Accounts Payable Decrease in Accounts Receivable Net Income Depreciation Expense Increase in Accounts Receivable Net Income Depreciation Expense Increase in Accounts Payable Decrease in Accounts Receivable Increase in Accounts Receivable Decrease in Accounts Payable Cash at Beginning of Period Cash at End of Period Cash Flows from Financing Activities Cash Flows from Investing Activities Cash Flows from Operating Activities Net Cash Provided by Financing Activities Net Cash Provided by Investing Activities Net Cash Provided by Operating Activities Net Cash Used by Financing Activities Net Cash Used by Investing Activities Net Cash Used by Operating Activities Net Decrease in Cash Net Increase in Cash $