Revise your worksheet to reflect these updated assumptions and then answer the questions that follow eBook Net income Depreciation expense $189,000 40,320 Selling Sale of land Book value $230,000 price $204,120 Beginning Ending Accounts receivable $30,240 $45,360 Supplies 10,080 6,300 Prepaid rent 7,560 11,340 Beginning Ending Accounts payable Salaries payable $21,420 $16,380 22,680 13,860 Income tax payable 25,200 32,760 Required: 1. Use your spreadsheet to recalculate the Operating Activities section of the Statement of Cash Flows: should be indicated by a minus sign.)