Rattigan Company's income statement contained the condensed information below. RATTIGAN COMPANY Income Statement For the Year Ended December 31, 2012 Sales revenue $1,358,000 Operating expense, excluding depreciation $873,600 Depreciation expense 84,000 Loss on sale of equipment 22,400 980,000 Income before income taxes 378,000 Income tax expense 132,300 Net income $245,700 Alicia's balance sheet contained the following comparative data at December 31: 2012 2011 Accounts receivable $105,000 $84,000 Accounts payable 57,400 39,200 Income taxes payable 15,400 9,800 Accounts payable pertains to operating expenses. Instructions: Prepare the operating activities section of the statement of cash flows using the indirect method. RATTIGAN COMPANY Partial Statement of Cash Flows For the Year Ended December 31, 2012 Cash flows from operating activities Net Income $??? "Adjustments to reconcile net income to net cash provided by operating activities" Depreciation expense $??? Loss on sale of equipement $??? Increase in accounts payable Amount Increase in accounts payable Amount Increase in accounts receivable Amount Formula Net cash provided by operating activities Formula