The current sections of Scoggin Inc.'s balance sheets at December 31, 2016 and 2017, are presented here.

Scoggin's net income for 2017 was $152,700. Depreciation expense was $24,600.

2017 2016

Current assets

Cash $107,600 $95,900

Accounts receivable 108,400 79,400

Inventory 157,800 172,100

Prepaid expenses 26,800 25,000

Total current assets $400,600 $372,400

Current liabilities

Accrued expenses payable $15,800 $8,600

Accounts payable 84,900 95,500

Total current liabilities $100,700 $104,100

Prepare the net cash provided by operating activities section of the company's 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).)