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The current sections of Whispering Winds Corp.'s balance sheets at December 31,2021 and 2022, are presented here. Whispering Winds's net income for 2022 was $152,000. Depreciation expense was $27,900. Prepare the net cash provided by operating activities section of the company's statement of cash flows for the year ended December Cash Flows from Operating Activities Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense $\begin{tabular}{rr} \hline 27,900 \\ \hline \end{tabular} Decrease in Accounts Receivable 8,200 Decrease in Inventory Increase in Prepaid Expenses Increase in Accrued Expenses Payable 6.200 Decrease in Accounts Payable 9.600 Net Cash Provided by Operating Activities