Sage Hill Company prepared the tabulation below at December 31, 2022. $388,000 Net Income Adjustments to reconcile net income to net cash provided by operating activities: Depreciation expense Increase in accounts receivable Decrease in inventory Amortization of patent Increase in accounts payable Decrease in interest receivable Increase in prepaid insurance Decrease in income taxes payable Gain on disposal of plant assets Net cash provided (used) by operating activities $32,300 $77,000 $19,500 $4,400 $8,800 $5,300 $7,000 $2,400 $12,800 Show how each item should be reported in the statement of cash flows. (Show amounts that decrease cash flow with either a-signeg. -15,000 or in parenthesis eg. (15,000).) SAGE HILL COMPANY Partial Statement of Cash Flows Adjustments to reconcile net income to V: