Wildhorse Company prepared the tabulation below at December 31, 2022. Net Income $341,100 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation expense $44,100 Increase in accounts receivable $51,100 Decrease in inventory $14,100 Amortization of patent Increase in accounts payable Decrease in interest receivable Increase in prepaid expenses Decrease in income taxes payable $5,100 $6,700 $8,100 $7,100 $2,600 $6,100 Gain on sale of land Net cash provided (used) by operating activities Show how each item should be reported in the operating activities section of the statement of cash flows if the indirect method is used. (Show amounts that decrease cash flow with either a sign e.g. -15,000 or in parenthesis e.g. (15,000).)