1. The current sections of Pearl Corp.s balance sheets at December 31, 2016 and 2017, are presented here. Pearl Corp.s net income for 2017 was $157,437. Depreciation expense was $27,783.

	2017	2016
CURRENT ASSETS
Cash	108,045	101,871
Accounts Receivable	82,320	91,581
Inventory	172,872	176,988
Prepaid Expenses	27,783	22,638
TOTAL CURRENT ASSETS	391,020	393,078
CURRENT LIABILITIES
Accrued Expenses Payable	15,435	5,145
Accounts Payable	87,465	94,668
TOTAL CURRENT LIABILITIES	102,900	99,813

Given the info provided above, prepare the net cash provided (used) by operating activities section of the company's statement of cash flows for the year ended December 31, 2017, using the indirect method. (Please indicate if the $ amount is negative).

2. Bridgeport Corp. completed its first year of operations on December 31, 2017. Its initial income statement showed that Bridgeport Corp. had sales revenue of $202,554 and operating expenses of $84,909. Accounts receivable and accounts payable at year-end were $61,380 and $23,529, respectively. Assume that accounts payable related to operating expenses. Ignore income taxes. Compute net cash provided (used) by operating activity using the direct method.