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Exercise 12-3 Sunland Company reported net income of $202,800 for 2017. Sunland Company also reported depreciation expense of $35,690 and a loss of $5,280 on the disposal of plant assets. The comparative balance sheets show an increase in accounts receivable of $14,210 for the year, a $18,260 increase in accounts payable, and a $3,950 increase in prepaid expenses Prepare the operating activities section of the statement of cash flows for 2017. Use the indirect method. (Show amounts that decrease cash flow with either a -sign e.g. -15,000 or in parenthesis e.g. (15,000).) Sunland Company Partial Statement of Cash Flows Adjustments to reconcile net income to