he current sections of Sandhill Co.s balance sheets at December 31, 2016 and 2017, are presented here. Sandhill Co.s net income for 2017 was $156,519. Depreciation expense was $27,621. 2017 2016 Current assets Cash $107,415 $ 101,277 Accounts receivable 81,840 91,047 Inventory 171,864 175,956 Prepaid expenses 27,621 22,506 Total current assets $388,740 $390,786 Current liabilities Accrued expenses payable $ 15,345 $ 5,115 Accounts payable 86,955 94,116 Total current liabilities $102,300 $ 99,231 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).)