The current sections of Cheyenne Corp.'s balance sheets at December 31, 2021 and 2022, are presented here. Cheyenne's net income for 2022 was $150,900. Depreciation expense was $26,200. 2022 2021 Current assets Cash $107,500 $98,200 Accounts receivable 78,600 90,700 Inventory 168,300 172,400 Prepaid expenses 26,700 22,200 Total current assets $381,100 $383,500 Current liabilities Accrued expenses payable $16,000 $8,100 Accounts payable 84,300 95,600 Total current liabilities $100,300 $103,700 Cash Flows from Operating Activities Net Income Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense Increase in Accounts Receivable Increase in Inventorv Decrease in Prepaid Expenses Decrease in Accrued Expenses Pavable Increase in Accounts Payable Net Cash Provided by Operating Activities 8,100 8,100 8,100 A $