The current sections of Scoggin Inc.'s balance sheet at December 31, 2016 and 2017, are presented here. Scoggin's net income for 2017 was $153,000. Depreciation expense was $24,000

2017 2016

Current assets

Cash $105,000 $99,000

Accounts Receivable 110,000 89,000

Inventory 158,000 172,000

Prepaid expenses 27,000 23,000

Total current assets $400,000 $ 382,000

Current Liabilities

Accrued expense possible $15,000 $. 5,000

Accounts payable 85,000 92,000

Total current liabilities. $100,000 $ 97,000

Prepare the net cash provided by operating activities section on the company's statement of cash flows for the year ended December 31, 2017, using the indirect method.