Metlock Company prepared the tabulation below at December 31, 2022. Net Income $467,000 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation expense $27,800 Increase in accounts receivable $86,600 Decrease in inventory $20,000 Amortization of patent $5,200 Increase in accounts payable $9,000 Decrease in interest receivable $5,100 Increase in prepaid insurance $8,000 Decrease in income taxes payable $2,000 Gain on disposal of plant assets $14,900 Net cash provided (used) by operating activitie. Show how each item should be reported in the statement of cash flows.