Part 3 -Problem: (15 points) The current sections of Rannier Inc.'s balance sheets at December 31, 2016 and 2017, are presented here. Rannier's net income for 2017 was $132,000. Depreciation expense was $15,000. 2017 2016 Current assets $105,000 99,000 Cash Accounts receivable Inventory Prepaid expenses Total current assets 110,000 94,000 158,000 27,000 177,000 22.000 S400,000 S392,000 Current liabilities 15,000 $5,000 Accrued expenses payable Accounts payable Total current liabilities 80.00092.000 S 95,000 S 97,000 Instructions Prepare the net cash provided by operating activities section of the company's statement flows for the year ended December 31, 2017, using the indirect method