please do it in excel

E17.4 (LO 2) Financial Statement Gutierrez Company reported net income of $225,000 for 2020. Gutierrez also reported depreciation expense of $45,000 and a loss of $5,000 on the disposal of plant assets. The comparative balance sheet shows a decrease in accounts receivable of $15,000 for the year, a $17,000 increase in accounts payable, and a $4,000 decrease in prepaid expenses. Prepare the operating activities section-indirect method. Instructions Prepare the operating activities section of the statement of cash flows for 2020. Use the indirect method