The current sections of Iron Flower, Inc.'s balance sheets at December 31, 2016 and 2017, are presented below. Iron Flower's net income for 2017 was $216,000. Depreciation expense was $34,000.

2017 2016 Current assets Cash $106,000 $99,000 Accounts receivable 91,000 89,000 Inventory 168,000 173,000 Prepaid insurance 28,000 22,000 Total current assets $393,000 $383,000

Current Liabilities Interest payable $13,000 $5,000 Accounts payable 85,000 92,000 Total current liabilities $98,000 $97,000

Instructions: Prepare the net cash provided by operating activities section of the company's statement of cash flows for the year ended December 31, 2017, using the indirect method. Be sure and prepare a heading.