Windsor Company prepared the tabulation below at December 31, 2022. Net Income $357,000 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation expense $25,900 Increase in accounts receivable $86,800 Decrease in inventory $15,500 Amortization of patent Increase in accounts payable Decrease in interest receivable Increase in prepaid insurance Decrease in income taxes payable $6,600 $7,900 $5,900 $7,200 $2,500 Gain on disposal of plant assets $10,600 Net cash provided (used) by operating activities Show how each item should be reported in the statement of cash flows. (Show amounts that decrease cash flow with either a-signes -15,000 or in parenthesis eg (15,000).) WINDSOR COMPANY Partial Statement of Cash Flows Adjustments to reconcile net income to 3 5