The current sections of Ivanhoe Companys balance sheets at December 31, 2021 and 2022, are presented here. Ivanhoe Companys net income for 2022 was $165,100. Depreciation expense was $27,300.

2022 2021

Current assets

Cash $40,300 $ 57,850

Accounts receivable 55,250 44,850

Inventory 50,700 40,300

Prepaid expenses 11,050 12,350

Total current assets $157,300 $155,350

Current liabilities

Accrued expenses payable $ 3,900 $ 10,400

Accounts payable 57,200 46,800

Total current liabilities $61,100 $ 57,200

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.