Exercise 12-05 The current sections of Pina Colada Corp.'s balance sheets at December 31, 2021 and 2022, are presented here. Pina Colada Corp.'s net income for 2022 was $252,450. Depreciation expense was $44,550. 2022 2021 Current assets Cash Accounts receivable Inventory Prepaid expenses Total current assets Current liabilities Accrued expenses payable Accounts payable Total current liabilities $173.250 132,000 277,200 44,SSO $627.000 $ 163,350 146,850 283,800 36,300 $630,300 $ 24,750 140,250 $165,000 $ 8.250 151,800 $160,050 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).) Pina Colada Corp. Partial Statement of Cash Flows Adjustments to reconcile net income to