Pina Colada Corp. reported a net loss of $13200 for the year ended December 31, 2022. During the year, accounts receivable decreased $30800, inventory increased $22000, accounts payable increased by $33000, and depreciation expense of $26400 was recorded. During 2022. operating activities used net cash of $55000. provided net cash of $81400. provided net cash of $55000. used net cash of $15400