The current sections of Pearl Corp's balance sheets at December 31, 2021 and 2022. are presented here. Pearl Corp's net income ft 2022 was $168.300 Depreciation expense was $29.700 2022 2021 Current assets Cash $115.500 $ 108,900 Accounts receivable 88,000 97.900 Inventory 184 800 189.200 Prepaid expenses 29.700 24,200 Total current assets $418,000 $420,200 Current liabilities Accrued expenses payable $ 16,500 $5,500 Accounts payable 93.500 101.200 Total current liabilities $110,000 $ 106,700 Partial Statement of Cash Flows For the Year Ended December 31, 2022 Cash Flows from Operating Activities Net Income 168300 Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense 29700 Decrease in Accounts Receivable 9900 Decrease in Inventory 4400 Increase in Prepaid Expenses 7700 Increase in Accrued Expenses Payable 11000 Decrease in Accounts Payable 3500 Type here to search