The current sections of Marin Marine Inc.'s balance sheets at December 31, 2021 and 2022, are presented here. Marin Marine 's net income for 2022 was $222,000. Depreciation expense was $33,400.

		2022		2021
Current assets
Cash		$166,000		$93,100
Accounts receivable		97,600		89,600
Inventory		169,300		170,900
Prepaid insurance		29,800		23,900
Total current assets		$462,700		$377,500
Current liabilities
Interest payable		$12,900		$7,800
Accounts payable		81,600		96,200
Total current liabilities		$94,500		$104,000

Prepare the net cash provided 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).)

MARIN MARINE INC. Partial Statement of Cash Flows For the Year Ended December 31, 2022December 31, 2022For the Month Ended December 31, 2022
Select an item Decrease in Accounts PayableNet Cash Provided by Operating ActivitiesIncrease in Accounts PayableDecrease in Accounts ReceivableDecrease in InventoryIncrease in Prepaid InsuranceDecrease in Prepaid InsuranceNet Cash Used by Operating ActivitiesIncrease in Interest PayableDecrease in Interest PayableIncrease in InventoryDepreciation ExpenseIncrease in Accounts ReceivableNet Income / (Loss)				$Enter a dollar amount
Adjustments to reconcile net income to
Select an opening subsection name Decrease in Accounts PayableNet Cash Provided by Operating ActivitiesNet Cash Used by Operating ActivitiesIncrease in InventoryIncrease in Prepaid InsuranceIncrease in Accounts PayableDecrease in Prepaid InsuranceIncrease in Interest PayableDecrease in Accounts ReceivableIncrease in Accounts ReceivableDecrease in Interest PayableNet Income / (Loss)Depreciation ExpenseDecrease in Inventory
Select an item Decrease in Accounts ReceivableIncrease in Prepaid InsuranceIncrease in InventoryNet Cash Provided by Operating ActivitiesIncrease in Interest PayableNet Income / (Loss)Decrease in InventoryDecrease in Interest PayableNet Cash Used by Operating ActivitiesDepreciation ExpenseIncrease in Accounts PayableDecrease in Accounts PayableIncrease in Accounts ReceivableDecrease in Prepaid Insurance		$Enter a dollar amount
Select an item Increase in InventoryDecrease in Accounts PayableDecrease in InventoryDepreciation ExpenseDecrease in Accounts ReceivableNet Cash Used by Operating ActivitiesIncrease in Prepaid InsuranceNet Cash Provided by Operating ActivitiesNet Income / (Loss)Decrease in Interest PayableIncrease in Accounts ReceivableIncrease in Interest PayableDecrease in Prepaid InsuranceIncrease in Accounts Payable		Enter a dollar amount
Select an item Net Income / (Loss)Increase in Prepaid InsuranceDecrease in Accounts ReceivableDecrease in Prepaid InsuranceNet Cash Provided by Operating ActivitiesDecrease in Interest PayableNet Cash Used by Operating ActivitiesIncrease in Accounts PayableIncrease in Interest PayableDepreciation ExpenseIncrease in Accounts ReceivableIncrease in InventoryDecrease in Accounts PayableDecrease in Inventory		Enter a dollar amount
Select an item Net Cash Provided by Operating ActivitiesDepreciation ExpenseDecrease in Accounts ReceivableDecrease in Interest PayableDecrease in Accounts PayableNet Income / (Loss)Net Cash Used by Operating ActivitiesDecrease in Prepaid InsuranceIncrease in Accounts PayableDecrease in InventoryIncrease in Accounts ReceivableIncrease in Interest PayableIncrease in InventoryIncrease in Prepaid Insurance		Enter a dollar amount
Select an item Decrease in Accounts PayableIncrease in Accounts PayableIncrease in InventoryDepreciation ExpenseDecrease in Accounts ReceivableNet Cash Provided by Operating ActivitiesIncrease in Prepaid InsuranceIncrease in Accounts ReceivableDecrease in Prepaid InsuranceDecrease in Interest PayableNet Cash Used by Operating ActivitiesIncrease in Interest PayableDecrease in InventoryNet Income / (Loss)		Enter a dollar amount
Select an item Decrease in Prepaid InsuranceNet Cash Used by Operating ActivitiesIncrease in Prepaid InsuranceDepreciation ExpenseIncrease in InventoryIncrease in Accounts PayableDecrease in Interest PayableIncrease in Accounts ReceivableDecrease in Accounts PayableNet Income / (Loss)Decrease in InventoryIncrease in Interest PayableDecrease in Accounts ReceivableNet Cash Provided by Operating Activities		Enter a dollar amount
				Enter a total amount for this subsection
Select a closing section name Depreciation ExpenseDecrease in InventoryNet Income / (Loss)Decrease in Accounts ReceivableIncrease in Accounts PayableIncrease in Prepaid InsuranceDecrease in Accounts PayableIncrease in Accounts ReceivableDecrease in Prepaid InsuranceIncrease in InventoryNet Cash Provided by Operating ActivitiesNet Cash Used by Operating ActivitiesDecrease in Interest PayableIncrease in Interest Payable				$Enter a total amount for this section