Blue SA had the following 2022 income statement. The following accounts increased during 2022: Accounts Receivable 14,000, Inventory 13,000. Accounts Payable 15,000. Prepare the cash flows from operating activities section of Blue's 2022 statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis e.s. (15,000).) Statement of Cash Flows-Indirect Method (Partial) For the Year Ended December 31, 2022 Net Cash Provided by Operating Activities * Net Income e 166000 Adjustments to reconcile net income to Net Cash Provided by Operating Activities Net Cash Used by Operating Activities