please help

The current sections of Vaughn Incis balance sheets at December 31,2021 and 2022, are presented here. Vaughn's net income for 2022 was $152,000. Depreciation expense was $27,200. 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 cash flow with either a-sign es. - 15,000 or in parenthesis eg. (15,000).)