The current sections of Cheyenne Corp.'s balance sheets at December 31, 2021 and 2022, are presented here. Cheyenne Corp's net income for 2022 was $444,500. Depreciation expense was $73,500. 2021 2022 Current assets $108,500 $155,750 Cash Accounts receivable 148,750 120,750 Inventory 136,500 108,500 Prepaid expenses 29,750 33,250 $423,500 $418,250 Total current assets Current liabilities Accrued expenses payable $10,500 $28,000 Accounts payable 154,000 126,000 $164,500 $154,000 Total current liabilities Cheyenne Corp. Partial Statement of Cash Flows For the Year Ended December 31, 2022 Cash Flows from Operating Activities $ Net Income 444500 Adjustments to reconcile net income to Net Cash Provided by Operating Activities $ Depreciation Expense 73500 28000 (28000) $ Net Cash Provided by Operating Activities