Swifty Company reported 2017 net income of $97,000. During 2017, accounts receivable decreased by $5,200 and accounts payable increased by $3,500. Depreciation expense was $25,100. Prepare the cash flows from operating activities section of the statement of cash flows. (Show amounts that decrease cash flow with either a- sign eg. -15,000 or in parenthesis eg. (15,000).) SWIFTY COMPANY Cash Flow Statement Adjustments to reconcile net income to