The current sections of Concord Inc.'s balance sheets at December 31, 2021 and 2022, are presented here. Concord's net income for 2022 was $152,300. Depreciation expense was $27,800. Current assets Cash Accounts receivable Inventory Prepaid expenses Total current assets Current liabilities Accrued expenses payable Accounts payable Total current liabilities 2022 $102,100 78,100 167,100 26,500 $373,800 $14,400 85,500 $99,900 Adjustments to reconcile net income to # 17 H 2021 H $96,100 H 90,600 171,500 Prepare the 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).) CONCORD INC. Partial Statement of Cash Flows 23,000 $381,200 $8,300 $ 95,600 $103,900 A $

The current sections of Concord Inc's balance sheets at December 31,2021 and 2022, are presented here. Concord's net incorne for 2022 was $152,300. Depreciation expense was $27,800. Prepare the 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 fow with either a - sign e.s. 15,000 or in parenthesis e.s. (15,000).)