Sunland Corporation issued the following statement of cash flows for 2022. SUNLAND CORPORATION Statement of Cash Flows-Indirect Method For the Year Ended December 31, 2022 Cash flows from operating activities Net income Adjustments to reconcile net income to net cash $57,500 provided by operating activities: Depreciation expense $8,900 Decrease in accounts receivable 8.300 Increase in inventory (4,900) Decrease in accounts payable (2,500) Loss on disposal of plant assets 3,600 13,400 Net cash provided by operating activities 70,900 Cash flows from investing activities Sale of investments Purchase of equipment 3.200 (28,400)