The current sections of Rock Co. balance sheets at December 31, 2019 and 2018, are presented as follows. Rock Co. Comparative Balance Sheets (partial) December 31 2019 2018 Current assets Cash Accounts receivable Inventory Prepaid expenses $105,000 $110,000 171,000 27,000 $413,000 $ 99,000 89,000 186,000 32,000 $406,000 Total current assets Current liabilities Accrued expenses payable Accounts payable Total current liabilities $ 15,000 85,000 $100,000 $ 5,000 92,000 $ 97,000 Rock's net income for 2019 was $163,000. Depreciation expense was $30,000. Instructions: Prepare the net cash provided by operating activities section of Rock's statement of cash flows for the year ended December 31, 2019, using the indirect method