Sage Hill Company prepared the tabulation below at December 31, 2022. Net Income $500,000 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation expense $49,500 Increase in accounts receivable $57,500 Decrease in inventory $13,500 Increase in accounts payable $10,000 Increase in prepaid expenses $5,100 Decrease in income taxes payable $3,600 Gain on disposal of land $7,000 Net cash provided (used) by operating activities SAGE HILL COMPANY Partial Statement of Cash Flows Adjustments to reconcile net income to A: $