Exercise 12-05 The current sections of Sarasota Corp.'s balance sheets at December 31, 2021 and 2022, are presented here. Sarasota Corp.'s net income for 2022 was $91,800. Depreciation expense was $16,200. 2022 2021 Current assets Cash $63,000 $ 59,400 Accounts receivable 48,000 53,400 Inventory 100,800 103,200 Prepaid expenses 16,200 13,200 Total current assets $228,000 $229,200 Current liabilities Accrued expenses payable $ 9,000 $ 3,000 Accounts payable 51,000 55,200 Total current liabilities $60,000 $ 58,200 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).) Sarasota Corp. Partial Statement of Cash Flows Adjustments to reconcile net income to