The current sections of Novak Corp's balance sheets at December 31, 2021 and 2022, are presented here. Novak's net income for 2022 was $154,700. Depreciation expense was $26,000. 2022 2021 Current assets Cash $ 101,500 $96,100 Accounts receivable 80,500 89,000 Inventory 169,000 172,300 Prepaid expenses 26,700 22,600 Total current assets $377,700 $380,000 Current liabilities Accrued expenses payable $15,400 $9,800 Accounts payable 85,700 96,000 Total current liabilities $101,100 $105,800 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 e.g. (15,000).)