Dutton Company prepared the tabulation below at December 31, 2008.

Net Income $275,000

Adjustments to reconcile net income to net cash provided by operating activities:

Depreciation expense, $25,000

Decrease in accounts receivable, $55,000

Increase in inventory, $12,000

Decrease in accounts payable, $6,600

Increase in income taxes payable, $1,500

Loss on sale of land, $5,000

Net cash provided (used) by operating activities

Instructions:

Show how each item should be reported in the statement of cash flows. Use parentheses for deductions

Net income

Adjustments to reconcile net income to net cash provided by operating activities:

depreciation expense

decrease in accounts receivable

increase in inventory

decrease in accounts payable

increase in income tax payable

loss in sale of land

net cash provided(used) by operating activities

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