Current Attempt in Progress Ivanhoe Company prepared the tabulation below at December 31, 2022. Net Income $340,400 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation expense $43,400 Increase in accounts receivable $50,400 Decrease in inventory $13,400 Amortization of patent Increase in accounts payable Decrease in interest receivable Increase in prepaid expenses $4,400 $6,000 $7,400 $6,400 Decrease in income taxes payable Gain on sale of land Net cash provided (used) by operating activities $1,900 $5,400 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 signes-15,000 or in parenthesis eg. (15,000) IVANHOE COMPANY Partial Statement of Cash Flows