The current sections of Scoggin Inc.s balance sheets at December 31, 2016 and 2017, are presented here. Scoggins net income for 2017 was $151,300. Depreciation expense was $23,300.

		2017		2016
Current assets
Cash		$109,700		$95,500
Accounts receivable		111,300		77,000
Inventory		159,000		173,000
Prepaid expenses		26,000		25,500
Total current assets		$406,000		$371,000
Current liabilities
Accrued expenses payable		$14,800		$8,600
Accounts payable		85,100		95,900
Total current liabilities		$99,900		$104,500

Prepare the net cash provided 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).)