Problem $3$

The current sections of Rock Co$.$ balance sheets at December $31,20$x$2$ and $20$x$1,$ are presented

as follows.

Rock's net income for $20x2$ was $$163,000.$ Depreciation expense was $$30,000.$

Instructions:

Prepare the net cash provided by operating activities section of Rock's statement of cash flows

for the year ended December $31,20$x$2,$ using the indirect method.