The current sections of Pina Colada Corp.s balance sheets at December 31, 2016 and 2017, are presented here. Pina Colada Corp.s net income for 2017 was $167,535. Depreciation expense was $29,565.

		2017		2016
Current assets
Cash		$114,975		$ 108,405
Accounts receivable		87,600		97,455
Inventory		183,960		188,340
Prepaid expenses		29,565		24,090
Total current assets		$416,100		$418,290
Current liabilities
Accrued expenses payable		$ 16,425		$ 5,475
Accounts payable		93,075		100,740
Total current liabilities		$109,500		$ 106,215

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).)

Pina Colada Corp. Partial Statement of Cash Flows For the Year Ended December 31, 2017 Cash Flows from Operating Activities Net Income Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense Decrease in Accounts Receivable Increase in Prepaid Expenses Increase in Accrued Expenses Payable Decrease in Accounts Payable Decrease in Inventory Net cash Provided by Operating Activities