The comparative balance sheets for Pina Colada Corp. show these changes in noncash current asset accounts: accounts receivable decreased $$78,500,$ prepaid expenses increased $$28,200,$ and inventories increased $$41,700.$

Compute net cash provided by operating activities using the indirect method, assuming that net income is $$226,500.($Show amounts that decrease cash flow with either a $-$ sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).)$

$$ Pina Colada Corp.

Statement of Cash Flows$-$Indirect Method

Adjustments to reconcile net income to

$$ $