The current sections of Cullumber Company's balance sheets at December 31, 2016 and 2017, are presented here. Cullumber Company's net income for 2017 was $162,639. Depreciation expense was $28,701 Current assets $111,615 $ 105,237 Cash 85,040 94,607 Accounts receivable 178,584 182,836 Inventory 23,386 28,701 Prepaid expenses $403,940 $406,066 Total current assets Current liabilities 15,945 Accrued expenses payable s 5,315 90,355 97,796 Accounts payable $106,300 $ 103,111 Total current liabilities Prepare the net cash provided (used) by operating activities section of the company's statement of cash flows for the year ended December 31, 2017, 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).) Cullumber Company Partial Statement of Cash Flows Adjustments to reconcile net income to