Exercise 12-5 The current sections of Whispering Winds Corp.'s balance sheets at December 31, 2018 and 2019, are presented here. Whispering Winds's net income for 2019 was $152,000. Depreciation expense was $24,900. 2019 2018 Current assets Cash Accounts receivable $106,600 109,700 157,000 26,700 Inventory $99,100 77,900 171,900 25,100 $374,000 Prepaid expenses $400,000 Total current assets Current liabilities Accrued expenses payable Accounts payable $14,600 85,500 $100,100 $8,400 95,100 Total current liabilities $103,500 Prepare the net cash provided by operating activities section of the company's statement of cash flows for the year ended December 31, 2019, 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).) Whispering Winds Corp. Partial Statement of Cash Flows djustments to reconcile net income to lick if you would like to Show Work for this question: Open Show Work