The current sections of Cullumber Company's balance sheets at December 31, 2021 and 2022, are presented here. Cullumber Company's net income for 2022 was $206,550. Depreciation expense was $36,450. 2022 2021 Current assets Cash $141,750 $ 133,650 Accounts receivable 108,000 120,150 Inventory 226,800 232,200 Prepaid expenses 36,450 29,700 Total current assets $513,000 $515,700 Current liabilities Accrued expenses payable $ 20,250 $6,750 Accounts payable 114,750 124,200 Total current liabilities $135,000 $ 130,950 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 e.g. -15,000 or in 115.000LL