The current sections of Blue Spruce Corp.'s balance sheets at December 31, 2021 and 2022, are presented here. Blue Spruce's net income for 2022 was $151,700. Depreciation expense was $27,300. 2022 2021 Current assets Cash $103,000 $98,300 Accounts receivable 78,400 87,900 Inventory 167,700 171.100 Prepaid expenses 26,500 22.100 Total current assets $375,600 $379,400 Current liabilities Accrued expenses payable $15,400 $9.100 Accounts payable 85,200 95.300 Total current liabilities $100,600 $104,400 Prepare the net cash provided 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 eg. -15,000 or in parenthesis eg. (15,000).) The current sections of Blue Spruce Corp.'s balance sheets at December 31, 2021 and 2022, are presented here. Blue Spruce's net income for 2022 was $151,700. Depreciation expense was $27,300. 2022 2021 Current assets Cash $103,000 $98,300 Accounts receivable 78,400 87,900 Inventory 167,700 171.100 Prepaid expenses 26,500 22.100 Total current assets $375,600 $379,400 Current liabilities Accrued expenses payable $15,400 $9.100 Accounts payable 85,200 95.300 Total current liabilities $100,600 $104,400 Prepare the net cash provided 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 eg. -15,000 or in parenthesis eg. (15,000).)