Function: SUM: Formula: Add. Subtract; Cell Refercheing Using Exfel to Calculate Operating Cash Flows Student Work Area PROBLEM Required: Provide input into cells shaded in yellow in this template. Use The comparative balance sheets for Gale Company show these changes in mathematical formulas with cell references to the Problem area. Use the SUM noncash current asset accounts and net income for the period. function with cell references to this work area for the total. \begin{tabular}{|l|r|} \hline Accounts receivable decrease & 80,000 \\ \hline Prepaid expenses increase & 28,000 \\ \hline Inventories increase & 40,000 \\ \hline Net income & 186,000 \end{tabular} Net inconc Adjustments to reconcile net income to net cash provided by operating activities Net cash provided by operating activities