Sunland Company prepared the tabulation below at December 31, 2022. Net Income $341,900 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation expense $44,900 Increase in accounts receivable $51,900 Decrease in inventory $14,900 Amortization of patent $5,900 Increase in accounts payable $7,500 Decrease in interest receivable $8,900 Increase in prepaid expenses $7,900 Decrease in income taxes payable $3,400 Gain on sale of land $6,900 Net cash provided (used) by operating activities Show how each item should be reported in the operating activities section of the statement of cash flows if the indirect method is used. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)SUNLAND COMPANY Partial Statement of Cash Flows Adjustments; to reconcile net income to