Exercise 12-05 The current sections of Cheyenne Corp.'s balance sheets at December 31, 2021 and 2022, are presented here. Cheyenne Corp.'s net income for 2022 was $267,750. Depreciation expense was $47,250. 2022 2021 Current assets Cash Accounts receivable Inventory Prepaid expenses Total current assets Current liabilities Accrued expenses payable Accounts payable Total current liabilities $183,750 140,000 294,000 47,250 $665,000 $ 173,250 155,750 301,000 38,500 $668.500 $26,250 148,750 $175,000 $8,750 161,000 $169,750 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 a - sign e.g.-15,000 or in parenthesis e.g. (15,000).) Cheyenne Corp. Partial Statement of Cash Flows Adjustments to reconcile net income to