The current sections of Oriole Inc.'s balance sheets at December 31, 2021 and 2022, are presented here. Oriole's net income for 2022 was $152,400. Depreciation expense was $26,900. Current assets Cash Accounts receivable Inventory Prepaid expenses Total current assets Current liabilities Accrued expenses payable Accounts payable Total current liabilities 2022 $104,800 81,500 169,000 26,900 $382,200 $14,500 84,400 $98,900 2021 $96,200 89,200 172,200 22,400 $380,000 $9,800 95,900 $105,700

The current sections of Oriole inc's balance sheets at December 31,2021 and 2022, are presented there. Oriole's net income for 2022 was $152,400. Depreciation expense was $26,900. 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-signeg-15,000 or in porenthesis es. (15,000) )