PROBLEM: 5 15 POINTS R&M COMPANY REPORTED NET CASH FLOW FROM OPERATING ACTIVITIES OF $ 178,750 ON ITS STATEMENT OF CASH FLOWS FOR THE YEAR ENDED DECEMBER 31, 2021. THE FOLLOWING INFORMATION WAS REPORTED IN THE CASH FLOWS FROM OPERATING ACTIVITIES SECTION OF THE STATEMENT OF CASH FLOWS, USING INDIRECT METHOD DECREASE IN INCOME TAXES PAYABLE INCREASE IN PRPAID EXPENSES DEPRECIATION INCREASE IN ACCOUNTS PAYABLE DECREASE IN INVENTORIES GAIN ON SALE OF INVESTMENTS 3,850 1.485 14.740 2.640 9.570 6.600 7,150 INCREASE IN ACCOUNT RECEIVABLE DETERMINE THE NET INCOME REPORTED BY THE R&M COMPANY FOR THE YEAR ENDED DECEMBER 31, 2021.