Current Attempt in Progress The current sections of Pearl Corp.'s balance sheets at December 31, 2021 and 2022, are presented here. Pearl Corp.'s net income for 2022 was $168,300. Depreciation expense was $29.700. 2022 2021 Current assets Cash Accounts receivable $115,500 $ 108,900 88,000 97,900 184,800 189.200 29,700 24,200 Inventory $418,000 $420,200 Prepaid expenses Total current assets Current liabilities Accrued expenses payable $ 16,500 93,500 $5,500 101,200 Accounts payable Total current liabilities $110,000 $ 106,700 Prepare the net cash provided (used) by operating activities section of the company's statement of cash flows for the year ended December 31, 2022 using the indirect method. (Show amounts that decrease cash flow with either - signes -15.000 or in parenthesis e-. (15,000j.) Pearl Corp. Partial Statement of Cash Flows December 31, 2022 Cash Flows from Operating Activities Net Income 168,300 Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense 29,700 Decrease in Accounts Receivable Decrease in Inventory Increase in Prepaid Expenses : Decrease in Accrued Expenses Payable Decrease in Accounts Payable Net Cash Provided by Operating Activities