Sanhueza, Inc., reported a net cash flow from operating activities of $202,800 on its statement of cash flows for the year ended December 31, 2012. The following information was reported in the Cash Flows from Operating Activities section of the statement of cash flows, using the indirect method: Decrease in income taxes payable $5,000 Decrease in inventories 12,400 Depreciation 19,100 Gain on sale of investments 8,600 Increase in accounts payable 3,400 Increase in prepaid expenses 2,100 Increase in accounts receivable 9,400 a. Determine the net income reported by Sanhueza, Inc., for the year ended December 31, 2012