please answer all parts clearly.

The current sections of Pina Colada Corp.'s balance sheets at December 31, 2021 and 2022, are presented here. Pina Colada's net income for 2022 was $154,700. Depreciation expense was $26,300. Pina Colada's net income for 2022 was $154,700. Depreciation expense was $26,300. Prepare the 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 cosh flow with either a-sign eg, 15,000 or in parenthesis eg. (15,000) ).)