The current sections of Riverbed Corps balance sheets at December 31, 2016 and 2017, are presented here. Riverbed Corps net income for 2017 was $162,180. Depreciation expense was $28,620.

		2017		2016
Current assets
Cash		$111,300		$ 104,940
Accounts receivable		84,800		94,340
Inventory		178,080		182,320
Prepaid expenses		28,620		23,320
Total current assets		$402,800		$404,920
Current liabilities
Accrued expenses payable		$ 15,900		$ 5,300
Accounts payable		90,100		97,520
Total current liabilities		$106,000		$ 102,820

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. Prepare partial statement of cash flow: