The current sections of Putzier Inc.'s balance sheets at December 31, 2011 and 2012, are presented here. Putzier's net income for 2012 was $153,000. Depreciations expense was $27,000. 2012 2011 Current assets Cash $105,000 $99,000 Accounts receivable $ 80,000 $89,000 Inventory $168,000 $172,000 Prepaid expenses $ 27,000 $22,000 Total current assets $380,000 $382,000 Current Liabilities Accrued expenses payable $15,000 $5,000 Accounts payable $85,000 $92,000 Total current liabilities $100,000 $97,000 **Prepare the net cash provided be operating activities section of the company's statement of cash flows for the year ended December 31,2012, using the indirect method