The current sections of Nasreen Inc.'s balance sheets at December 31, 2013 and 2014, are presented here. Nasreen’s net income for 2014 was $153,000. Depreciation expense was

$24,000.

2014 2013 Current assets Cash $105,000 $ 99,000 Accounts receivable 110,000 79,000 Inventory 158,000 172,000 Prepaid expenses 27,000 25,000 Total current assets $400,000 $375,000 Current liabilities Accrued expenses payable $ 15,000 $ 9,000 Accounts payable 85,000 95,000 Total current liabilities $100,000 $104,000 Instructions Prepare the net cash provided by operating activities section of the company’s statement of cash flows for the year ended December 31, 2014, using the indirect method.