The current sections of Ivanhoe Company's balance sheets at December 31, 2021 and 2022, are presented here. Ivanhoe Company's net income for 2022 was $99,450. Depreciation expense was $17,550. 2022 2021 Current assets Cash $68,250 $64,350 Accounts receivable 52,000 57,850 Inventory 109,200 111,800 Prepaid expenses 17.550 14,300 Total current assets $247,000 $248,300 Current liabilities Accrued expenses payable $9,750 $3,250 Accounts payable 55.250 59,800 Total current liabilities $65,000 $63,050 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.g (15,000).) Cash Flows from Operating Activities Net Income Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense Decrease in Accounts Receivable Decrease in Inventory Increase in Prepaid Expenses $ 17,550 (5,850) (2,600) (3,250) Increase in Accrued Expenses Payable 6,500 Decrease in Accounts Payable Net Cash Provided by Operating Activities (4,550) 99,450 23,400 $ 76,050