E17-5 The current sections of Scoggin Inc.'s balance sheets at December 31, 2016 and 2017, are presented here. Scoggin's net income for 2017 was $153,000. Depreciation expense was $24,000. 2017 2016 Current assets Cash Accounts receivable Inventory Prepaid expenses $105,000 110,000 158,000 27,000 $400,000 $99,000 89,000 172,000 22,000 $382,000 Total current assets adei Current liabilities Accrued expenses payable Accounts payable 15,000 85,000 $100,000 $ 5,000 92,000 $97,000 Total current liabilities Instructions Prepare the net cash provided by operating activities section of the company's statement of cash flows for the year ended December 31, 2017, using the indirect method