Question 3 of 5 3.8/4 The current sections of Grouper Corp.'s balance sheets at December 31, 2021 and 2022, are presented here. Grouper Corp.'s net income for 2022 was $260,100. Depreciation expense was $45,900. 2022 2021 Current assets Cash $178,500 $ 168,300 Accounts receivable 136,000 151,300 Inventory 285,600 292,400 Prepaid expenses 45,900 37.400 Total current assets $646.000 $649,400 Current liabilities Accrued expenses payable $ 25,500 $ 8,500 Accounts payable 144,500 156,400 Total current liabilities $170,000 $164,900 Prepare the net cash provided (used) 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 - signe.s. - 15,000 or in parenthesis es. (15,000).) Question 3 of 5