The current sections of Sage Hill Inc.s balance sheets at December 31, 2016 and 2017, are presented here. Sage Hill Inc.s net income for 2017 was $160,497. Depreciation expense was $28,323.

		2017		2016
Current assets
Cash		$110,145		$ 103,851
Accounts receivable		83,920		93,361
Inventory		176,232		180,428
Prepaid expenses		28,323		23,078
Total current assets		$398,620		$400,718
Current liabilities
Accrued expenses payable		$ 15,735		$ 5,245
Accounts payable		89,165		96,508
Total current liabilities		$104,900		$ 101,753

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).)

Sage Hill Inc. Partial Statement of Cash Flows
		$
Adjustments to reconcile net income to
	$
		$