The income statement of Sunland Company is shown belouw SUNLAND COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2017 Sales revenue $6,470,000 Cost of goods sold Beginning inventory Purchases Goods available for sale Ending inventory Cost of goods sold $2,050,000 4,300,000 6,350,000 1,650,000 4,700,000 Gross profit Operating expenses 1,770,000 Selling expenses 430,000 700,000 1,130,000 Net income $640,000 Additional information: 1. Accounts receivable decreased $290,000 during the year 2. Prepaid expenses increased $170,000 during the year 3. Accounts payable to suppliers of merchandise decreased $280,000 during the year 4. Accrued expenses payable decreased $130,000 during the year 5. Administrative expenses include depreciation expense of $70,000 Prepare the operating activities section of the statement of cash flows for the year ended December 31, 2017, for Sunland Company, using the indirect method. (Show amounts that decrease cash flow with either a -sign e.g. -15,000 or in parenthesis e.g. (15,000).) SUNLAND COMPANY Statement of Cash Flows (Partial) Adjustments to reconcile net income to