The current sections of Carla Vista Cos balance sheets at December 31, 2021 and 2022, are presented here Carla Vista Co's net income for 2022 was $107,100. Depreciation expense was $18,900. 2022 2021 Current assets Cash $73,500 $ 69,300 Accounts receivable 56,000 62,300 Inventory 117,600 120.400 Prepaid expenses 18,900 15.400 Total current assets $266,000 $267.400 Current liabilities $10.500 $3.500 Accrued expenses payable Accounts payable 59.500 64.400 Total current liabilities $70,000 $67.900 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 - sign 68. -15,000 or in parenthesis es (15,0001) Carla Vista Co. Partial Statement of Cash Flows For the Year Ended December 31, 2022 Cash Flows from Operating Activities Net Income 107100 Adjustments to reconcile net income to Cash at Beginning of Period Decrease in Accounts Receivable 18900 Decrease in Accounts Receivable. 6300 Increase in Prepaid Expenses 2800 10 A Increase in Accrued Expenses Payable 3500 Net Income 107100 Adjustments to reconcile net income to Cash at Beginning of Period Decrease in Accounts Receivable $ 18900 Decrease in Accounts Receivable 6300 Increase in Prepaid Expenses 2800 Increase in Accrued Expenses Payable -3500 Decrease in Accounts Pavable 7000 Decrease in Accounts Payable -4900 26600 Cash Flows from Operating Activities $ 133700