Pearl Corp. Partial Statement of Cash Flows For the Year Ended December 31, 2022 Cash Flows from Operating Activities Net Income $ 279,400 Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense $ 46,200 Increase in Accounts Payable 17,600 Increase in Inventory 17,600 Decrease in Prepaid Expenses 2,200 Decrease in Accrued Expenses Payable - -11,000 Decrease in Accounts Payable -17,600 Net Cash Provided by Operating Activities $ The current sections of Pearl Corp.'s balance sheets at December 31, 2021 and 2022, are presented here. Pearl Corp.'s net income for 2022 was $279,400. Depreciation expense was $46,200. 2022 2021 Current assets Cash $68,200 $ 97,900 Accounts receivable 93,500 75,900 Inventory 85,800 68,200 Prepaid expenses 18,700 20,900 Total current assets $266,200 $262,900 Current liabilities Accrued expenses payable $ 6,600 $ 17,600 Accounts payable 96,800 79,200 Total current liabilities $ 103,400 $ 96,800 Prepare the net cash provided 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).)