2017	2016
Current assets
Cash	$105,000	$99,000
Accounts receivable	80,000	89,000
Inventory	168,000	172,000
Prepaid expenses	27,000	22,000
Total current assets	$380,000	$382,000
Current liabilities
Accrued expenses payable	15,000	5,000
Accounts payable	85,000	92,000
Total current liabilities	$100,000	$97,000

Addition information: Net income for 2017 was $153,000 and depreciation expense was $27,000

(a) Prepare net cash provided by operating activities using the indirect method

(b) If net cash from investing was $3,000 and net cash from financing was -$12,000, what is the overall net increase/decrease in cash?

(c) What should the ending net cash be if the statement of cash flows is correct?