Exercise 12-4 The current sections of Sarasota Corp.'s balance sheets at December 31, 2016 and 2017, are presented here. Sarasota Corp.s net income for 2017 was $154,071 Depreciation expense was $27,189 2017 2016 Current assets Cash Accounts receivable Inventory Prepaid expenses $105,735 80,560 169,176 27,189 $382,660 99,693 89,623 173,204 22,154 $384,674 Total current assets Current liabilities Accrued expenses payable Accounts payable $15,105 85,595 $100,700 $ 5,035 92,644 $97,679 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, 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).)