Splish Brothers Company prepared the tabulation below at December 31, 2022.

Net Income		$308,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation expense		$31,300
Increase in accounts receivable		$84,100
Decrease in inventory		$17,600
Amortization of patent		$6,100
Increase in accounts payable		$8,800
Decrease in interest receivable		$5,900
Increase in prepaid insurance		$7,400
Decrease in income taxes payable		$2,800
Gain on disposal of plant assets		$11,500
Net cash provided (used) by operating activities

Show how each item should be reported in the statement of cash flows. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)