12.6. The current sections of Sheffield Corp.s balance sheets at December 31, 2021 and 2022, are presented here. Sheffields net income for 2022 was $154,300. Depreciation expense was $27,000.

		2022		2021
Current assets
Cash		$108,700		$99,800
Accounts receivable		81,300		88,900
Inventory		168,700		172,300
Prepaid expenses		26,100		22,300
Total current assets		$384,800		$383,300
Current liabilities
Accrued expenses payable		$15,900		$9,300
Accounts payable		85,100		95,400
Total current liabilities		$101,000		$104,700

Prepare the net cash provided by operating activities section of the companys statement of cash flows for the year ended December 31, 2022, using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)