The current sections of Headlands Corp.'s balance sheets at December 31, 2021 and 2022, are presented here. Headlands Corp.'s net income for 2022 was $198.900. Depreciation expense was $35.100. 2022 2021 Current assets Cash $136,500 $ 128,700 Accounts receivable 104,000 115,700 Inventory 218,400 223,600 Prepaid expenses 35,100 $494,000 28,600 $496,600 Total current assets Current liabilities Accrued expenses payable $19,500 $6,500 Accounts payable 110.500 119,600 $130,000 $126,100 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, 2022. using the indirect method. (Show amounts that decrease cash flow with either a sign e.g. - 15,000 or in parenthesis e.s. (15,000).) 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-8.-15,000 or in parenthesis e.s. (15,000).) Headlands Corp. Partial Statement of Cash Flows For the Year Ended December 31, 2022 Adjustments to reconcile net income to