Sunland Company reported net income of $194,300 for 2022. Sunland also reported depreciation expense of $.46,800 and a loss of $5.900 on the disposal of plant assets. The comparative balance sheet shows an increase in accounts rocelvable of $19,800 for the year, a $21,800 increase in accounts payable, and a $3,400 increase in prepaid expenses Prepare the operating activities section of the statement of cash flows for 2022. Use the indirect method. (Show amounts that decrease cash flow with either a-signes. 15,000 or in parenthesis es. (15,000) ) Adjustments to reconcile net income to $ Depreciation Expense increase in Accounts Payable Net Income Decrease in Prepaid Expenset Decrease in Accounts Payable tosson Disposal of Plant Assets fricreasc in Accounts Receivable Increase in Prepaid Expenses Decrease in Accounts Recelvable