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Sandhill Company's junior controller prepared the following statement of cash flows for 2023 . The CFO is reviewing the work completed by the junior controller and thinks the statement is incorrect. Prepare a corrected statement of cash flows. (Show amounts that decrease cash flow with either a-sign e.g. 15,000 or in parenthesis e.s. (15,000). parenthesis e. 8.(15,000)} Decrease in Asecunts Powable Decrease in Accounts Pectivable Decreate in income Tax Payable Decrease in inventory Depreciation Erpetese Equby investment toss Gain on Disposal of Equipment increase in Accounts Pryable herewe in Accounts Aectivable Increase in income Far Porable hereave in imentory Loss on Dispoinc of Equisment Ner tincome ( teess) Parment of Cesh Dividend Proceedi from Dispotal of Eacipment : Purchase of Cquipment Aeparyment of Mortage Parsble sale at Common sharw file it Ceupher