Exercise 12-05 The current sections of Martinez Corp.'s balance sheets at December 31, 2021 and 2022, are presented here. Martinez Corp.'s net income for 2022 was $145,350. Depreciation expense was $25,650. 2021 2022 Current assets $ 94,050 $99,750 Cash 84,550 76,000 Accounts receivable 163,400 159,600 Inventory 20,900 25,650 Prepaid expenses $362,900 $361,000 Total current assets Current liabilities $ 14,250 $ 4,750 Accrued expenses payable 87,400 80,750 Accounts payable $ 92,150 $95,000 Total current liabilities 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).) Martinez Corp. Partial Statement of Cash Flows Adjustments to reconcile net income to %24