The current section of Yawn Ltd's statement of financial position at 30 June 2016 is presented below.

2016 2015

$ $

Current assets

Cash 105,300 97,200

Accounts receivable 121,200 91,500

Inventory 163,700 190,700

Prepaid expenses 27,300 22,400

Total current assets 417,500 401,800

Current liabilities

Accounts payable 83,100 89,900

Accrued expenses payable 14,600 4,900

Total current liabilities 97,700 94,800

Other information 1. Profit for the year ended 30 June 2016 was $148,600.

2. Depreciation expense was $19,100.

Required

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

for the year ending 30 June 2016, using the indirect method.