Exercise 13-5 The current sections of Scoggin Inc.'s balance sheets at December 31, 2016 and 2017, are presented here. Scoggin's net income for 2017 was $151,500. Depreciation expense was $23,000. 2017 2016 Current assets Cash $100,900 $97,800 78,300 Accounts receivable 109,500 173,000 158,300 Inventory Prepaid expenses 27,000 25,300 $395,700 $374,400 Total current assets Current liabilities $15,700 $9,000 Accrued expenses payable Accounts payable 84,700 96,000 $100,400 $105,000 Total current liabilities Prepare the net cash provided 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).) SCOGGIN INC. Partial Statement of Cash Flows Adjustments to reconcile net income to