Question 14 of 15 < > View Policies Current Attempt in Progress Cullumber Company prepared the tabulation below at December 31, 2022. Net Income $342,500 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation expense $45,500 Increase in accounts receivable $52,500 Decrease in inventory $15,500 Amortization of patent Increase in accounts payable Decrease in interest receivable Increase in prepaid expenses $6,500 $8,100 $9,500 $8,500 Decrease in income taxes payable Gain on sale of land $4,000 $7,500 Net cash provided (used) by operating activities - / 10 Show how each item should be reported in the operating activities section of the statement of cash flows if the indirect method is used.