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The current sections of Headlands Corps balance sheets at December 31, 2021 and 2022, are presented here. Headlands Corp's net income for 2022 was $198,900. Depreciation expense was $35,100. 2022 2021 $136,500 $ 128,700 115,700 104.000 Current assets Cash Accounts receivable Inventory Prepaid expenses Total current assets 223,600 218,400 35,100 28,600 $494,000 $496,600 $ 19,500 Current liabilities Accrued expenses payable Accounts payable Total current liabilities 110.500 $ 6,500 119,600 $ 126,100 $130.000 Prepare the net cash provided (used) by operating activities section of the company's statement of cash flows for the year ended December 31, 2022, 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).) Headlands Corp. Partial Statement of Cash Flows For the Year Ended December 31, 2022 Cash Flows from Operating Activities Net Income $ 198,900 Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense $ 35,100 Decrease in Accounts Receivable 11700 Decrease in Inventory 5200 Decrease in Prepaid Expenses 6500 Increase in Accrued Expenses Payable 13000 Increase in Accounts Payable 9100 49,400 Net Increase in Cash $ 248,300 Decrease in Accounts Payable Decrease in Accounts Receivable Decrease in Accrued Expenses Payable Decrease in Inventory Decrease in Prepaid Expenses Depreciation Expense Increase in Accounts Payable Increase in Accounts Receivable Increase in Accrued Expenses Payable Increase in Inventory Increase in Prepaid Expenses Net Income