Exercise 12-4 The current sections of Ayayai Corp.'s balance sheets at December 31, 2016 and 2017, are presented here. Ayayai Corp.'s net income for 2017 was $168,453. Depreciation expense was $29,727. 2017 2016 Current assets Cash Accounts receivable Inventory Prepaid expenses $115,605 88,080 184,968 29,727 $418,380 108,999 97,989 189,372 24,222 $420,582 Total current assets Current liabilities Accrued expenses payable Accounts payable 16,515 93,585 $ 5,505 101,292 s 106,797 Total current liabilities $110,100 Prepare the net cash provided (used) by operating activities section of the company's statement of cash flows for the year ended December 31, 2017, 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).)