The current sections of Kingbird, Inc.'s balance sheets at December 31, 2021 and 2022, are presented here. Kingbird's net income for 2022 was $153,600. Depreciation expense was $26,500. 2022 2021 Current assets Cash $104,600 $98,100 Accounts receivable 78,900 90,100 Inventory 168,600 171,400 Prepaid expenses 26,400 22,100 Total current assets $378,500 $381,700 Current liabilities Accrued expenses payable $14,600 $9,600 Accounts payable 85,200 95,500 Total current liabilities $99,800 $105,100 Prepare the 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 eg. (15,000).) Kingbird, Inc. Statement of Cash Flows (Partial) Indirect Method $ Adjustments to reconcile net income to