Ross Company, Inc. prepared the tabulation below at December 31, 2010. 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. Gain on sale of building $25,500 Decrease in dividends payable, $6,000. Solution 275+25+5-25.5+6.6+1.5-6+5-7+12=291600 .