The current sections of Ayayai Corp.'s balance sheets at December 31, 2021 and 2022, are presented here. Ayayai Corp.'s net income for 2022 was $275,400. Depreciation expense was $48,600. 2022 2021 Current assets Cash $189,000 $ 178,200 Accounts receivable 144,000 302,400 160,200 309,600 Inventory Prepaid expenses 48,600 39,600 Total current assets $684,000 $687,600 Current liabilities Accrued expenses payable $27,000 $9,000 Accounts payable 153,000 165,600 Total current liabilities $180,000 $174,600 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-sign e.g. -15,000 or in parenthesis e.g. (15,000).) Ayayai Corp. Partial Statement of Cash Flows For the Year Ended December 31, 2022 Cash Flows from Operating Activities - Net Income $ 275,400 275,400 Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense 4 $ 48,600 9,000 Net Cash Provided by Operating Activities