Waterway Company prepared the tabulation below at December 31,2020. Net Inrome $3417m Show how each item should be reported in the statement of cash flows. (Show amounts that decrease cash flow with either a - sign eg. 15,000 or in parenthesis e.g. (15,000).) WATERWAY COMPANY Partial Statement of Cash Flows Net Income Adjustments to reconcile net income to net cash provided by operating activities: Depreciation expense Increase in accounts receivable Decrease in inventory Amortization of patent Increase in accounts payable Decrease in interest receivable Increase in prepaid expenses Decrease in income taxes payable Gain on sale of land Net cash provided (used) by operating activities