The current sections of Melu Inc.s Balance sheet at December 31,2022 and 2021 are presented her. Melus net income for 2022 was $454,300. Depreciation expenses was 34,290 and Amortization expenses 12,350.

Accounts	2022	2021
Cash	105,000	199,000
Account receivable	80,000	89,000
Inventory	167,390	182,990
Prepaid Insurance	234,000	192,000
Accrued Expenses Payable	15,000	5,400
Accounts Payable	89,000	85,000
Unearned Rent Revenues	100,200	192,000
Salaries Payable	102,000	29,000
Interest Payable	54,900	0

Prepare the net cash provided or used by operating activities section of the companys statement of cash flow for the year ended December 31,2022 using the indirect method.