The current sections of Cullumber Company's balance sheets at December 31, 2021 and 2022, are presented here. Company's net income for 2022 was $342,900. Depreciation expense was $56,700. 2022 2021 Current assets Cash Accounts receivable Inventory Prepaid expenses Total current assets Current liabilities Accrued expenses payable Accounts payable Total current liabilities $83,700 114,750 105,300 22,950 $326,700 $ 120,150 93,150 83,700 25,650 $322,650 $ 8,100 118,800 $126,900 $ 21,600 97,200 $ 118,800 Prepare the net cash provided 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 or in parenthesis e.g. (15,000).) Cullumber Company Partial Statement of Cash Flows For the Year Ended December 31, 2022 Nemor Cash Flows For the Year Ended December 31, 2022 Cash Flows from Operating Activities Net Income Adjustments to reconcile net income to 342,900 Net Cash Provided by Operating Activities : Depreciation Expense 56,700 Decrease in Accounts Receivable 21,600 Decrease in Inventory 21,600 Increase in Prepaid Expenses (2,700) Increase in Accrued Expenses Payable 13,500 Decrease in Accounts Receivable (21,600) FULL ALREEN Net Cash Provided by Operating Activities Depreciation Expense 56,700 Decrease in Accounts Receivable 21,600 Decrease in Inventory 21,600 Increase in Prepaid Expenses (2,700) Increase in Accrued Expenses Payable 13,500 Decrease in Accounts Receivable (21,600) 89,100 432,000 Net Cash Provided by Operating Activities