The current sections of Oriole Inc's balance sheets at December 31, 2024 and 2025, are presented here. Oriole's net income for 2025 was $91,800. Depreciation expense was $16,200. Current assets Cash Accounts receivable Inventory Prepaid expenses Total current assets Current liabilities Accrued expenses payable Accounts payable Total current liabilities 2025 $63,000 $59,400 48,000 53,400 100,800 16,200 $228,000 $229,200 $9,000 51.000 2024 $60,000 103,200 13,200 $3,000 55,200 $58,200 Prepare the operating activities section of the company's statement of cash flows for the year ended December 31, 2025, 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).)