The current sections of Pearl Corp.s balance sheets at December 31, 2016 and 2017, are presented here. Pearl Corp.s net income for 2017 was $157,437. Depreciation expense was $27,783. 2017 2016 Current assets Cash $108,045 $ 101,871 Accounts receivable 82,320 91,581 Inventory 172,872 176,988 Prepaid expenses 27,783 22,638 Total current assets $391,020 $393,078 Current liabilities Accrued expenses payable $ 15,435 $ 5,145 Accounts payable 87,465 94,668 Total current liabilities $102,900 $ 99,813 Prepare the net cash provided (used) by operating activities section of the companys statement of cash flows for the year ended December 31, 2017, 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).)