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 $154,700. Depreciation expense was $23,000 2017 2016 Current assets Cash Accounts receivable Inventory Prepaid expenses 101,500 110,500 159,000 26,700 397,700 $96,100 79,000 172,300 25,600 $373,000 Total current assets Current liabilities Accrued expenses payable Accounts payable $15,400 $9,800 85,7009e0o 96,000 101100 103,80 Total current liabilities Prepare the net cash provided by operating activities section of the company's statement of cash flows,for the year end amounts that decrease cash flow with either a -sign e.g. -15,000 or in parenthesis e.g. (15,ho0).) SCOGGIN INC Partial Statement of Cash Flows Adjustments to reconcile net income to