Exercise 12-4 The current sections of Shamrock, Inc.s balance sheets at December 31, 2016 and 2017, are presented here. Shamrock, Inc.s net income for 2017 was $153,612. Depreciation expense was $27,108. 2017 2016 Current assets Cash $105,420 $ 99,396 Accounts receivable 80,320 89,356 Inventory 168,672 172,688 Prepaid expenses 27,108 22,088 Total current assets $381,520 $383,528 Current liabilities Accrued expenses payable $ 15,060 $ 5,020 Accounts payable 85,340 92,368 Total current liabilities $100,400 $ 97,388 Prepare the net cash provided (used) by operating activities section of the companys 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).) Shamrock, Inc. Partial Statement of Cash Flows $ Adjustments to reconcile net income to $ $