The current sections of Grouper Corp.s balance sheets at December 31, 2021 and 2022, are presented here. Grouper Corp.s net income for 2022 was $431,800. Depreciation expense was $71,400.

		2022		2021
Current assets
Cash		$105,400		$ 151,300
Accounts receivable		144,500		117,300
Inventory		132,600		105,400
Prepaid expenses		28,900		32,300
Total current assets		$411,400		$406,300
Current liabilities
Accrued expenses payable		$ 10,200		$ 27,200
Accounts payable		149,600		122,400
Total current liabilities		$159,800		$ 149,60

Prepare the net cash provided by operating activities section of the companys 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).)

Grouper Corp Partial Statement of Cash Flows Adjustments to reconcile net income to