The current sections of Larkspur, Inc.s balance sheets at December 31, 2021 and 2022, are presented here. Larkspurs net income for 2022 was $154,100. Depreciation expense was $26,100.

		2022		2021
Current assets
Cash		$101,100		$97,000
Accounts receivable		81,400		90,600
Inventory		167,000		172,900
Prepaid expenses		26,600		22,800
Total current assets		$376,100		$383,300
Current liabilities
Accrued expenses payable		$15,600		$10,000
Accounts payable		85,800		95,600
Total current liabilities		$101,400		$105,600

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. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Larkspur, Inc. Partial Statement of Cash Flows Choose the accounting period For the Year Ended December 31, 2022December 31, 2022For the Month Ended December 31, 2022
Select an opening section name Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash Used by Financing ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Operating ActivitiesNet Decrease in CashNet Increase in Cash
Select a cashflow item Decrease in InventoryDecrease in Accounts PayableIncrease in Accrued Expenses PayableNet IncomeIncrease in InventoryIncrease in Accounts ReceivableDecrease in Accrued Expenses PayableDepreciation ExpenseIncrease in Accounts PayableDecrease in Prepaid ExpensesIncrease in Prepaid ExpensesDecrease in Accounts Receivable		$Enter a dollar amount
Adjustments to reconcile net income to
Select an opening subsection name Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash Used by Financing ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Operating ActivitiesNet Decrease in CashNet Increase in Cash
Select a cashflow item Increase in Accounts ReceivableDecrease in Accounts ReceivableIncrease in Accrued Expenses PayableDecrease in Prepaid ExpensesIncrease in Accounts PayableNet IncomeDecrease in Accounts PayableIncrease in Prepaid ExpensesIncrease in InventoryDepreciation ExpenseDecrease in Accrued Expenses PayableDecrease in Inventory	$Enter a dollar amount
Select a cashflow item Decrease in Accrued Expenses PayableIncrease in Accounts ReceivableDecrease in InventoryDecrease in Accounts ReceivableIncrease in Accounts PayableIncrease in Prepaid ExpensesDepreciation ExpenseDecrease in Accounts PayableIncrease in Accrued Expenses PayableIncrease in InventoryNet IncomeDecrease in Prepaid Expenses	Enter a dollar amount
Select a cashflow item Decrease in Accounts PayableIncrease in Accounts PayableIncrease in Accrued Expenses PayableDecrease in Prepaid ExpensesDecrease in InventoryDecrease in Accrued Expenses PayableNet IncomeIncrease in Accounts ReceivableDecrease in Accounts ReceivableDepreciation ExpenseIncrease in InventoryIncrease in Prepaid Expenses	Enter a dollar amount
Select a cashflow item Net IncomeDecrease in Accrued Expenses PayableDepreciation ExpenseIncrease in Accounts PayableDecrease in Accounts PayableIncrease in Prepaid ExpensesDecrease in Prepaid ExpensesDecrease in Accounts ReceivableIncrease in Accrued Expenses PayableIncrease in Accounts ReceivableDecrease in InventoryIncrease in Inventory	Enter a dollar amount
Select a cashflow item Increase in Accrued Expenses PayableDecrease in InventoryDecrease in Accounts ReceivableDecrease in Prepaid ExpensesDecrease in Accounts PayableIncrease in Accounts PayableIncrease in Accounts ReceivableIncrease in InventoryDepreciation ExpenseDecrease in Accrued Expenses PayableIncrease in Prepaid ExpensesNet Income	Enter a dollar amount
Select a cashflow item Net IncomeDecrease in Accrued Expenses PayableIncrease in Accounts ReceivableIncrease in InventoryIncrease in Accounts PayableDecrease in Accounts ReceivableIncrease in Accrued Expenses PayableIncrease in Prepaid ExpensesDecrease in Prepaid ExpensesDepreciation ExpenseDecrease in InventoryDecrease in Accounts Payable	Enter a dollar amount
		Enter a subtotal for the previous six amounts
Select a closing name for this section Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash Used by Financing ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Operating ActivitiesNet Decrease in CashNet Increase in Cash		$Enter a total amount for this section