Wise Photography reported net income of $105,500 for 2020. Included in the income statement were depreciation expense of $4,900 amortization expense of $3,200, and a gain on disposal of plant assets of $3,900. Wise's comparative balance sheets show the following balances. Accounts receivable Accounts payable 12/31/19 $27,900 6,400 12/31/20 $21,900 9,600 Wise Photography Statement of Cash Flows $ Adjustments to reconcile net income to $