Sage Hill Company prepared the tabulation below at December 31, 2022. $490,000 Net Income Adjustments to reconcile net income to net cash provided by operating activities: Depreciation expense Increase in accounts receivable Decrease in inventory Increase in accounts payable Increase in prepaid expenses Decrease in income taxes payable Gain on disposal of land Net cash provided (used) by operating activities $49,000 $60,000 $12,200 $8,500 $4,300 $3,700 $7,000 Show how each item should be reported in the statement of cash flows. (Show amounts that decrease cash flow with SAGE HILL COMPANY Partial Statement of Cash Flows Adjustments to reconcile net income to