The current sections of Headlands Corp.'s balance sheets at December 31,2016 and 2017,are presented here. Headlands Corp.'s net income for 2017 was $160,650.Depreciation expense was $28,350. 20172016 Current assets Cash Accounts recelvable Inventory $110,250 $103,950 84,000 93,450 176,400 180,600 Prepaid expenses8.35023.100 $399,000 $401,100 Total current assets Current liabilities Accrued expenses payable $15,750 5,250 89,25096,600 $105,000 $101,850 Accounts payable Total current liabilities Prepare the net cash prowided (used) y aperating activities section of the company's statement of cash flows for the year ended December 31, 2017,using the indirect methad.(Shaw amounts that decrease cash flow with either a-signeg.-15,000ar in parenthesiseg. (15,00O) Headlands Corp. Partial Statement of Cash Flows Cash For the Year Ended December 31. 2017 Adjustments to reconcile net income to