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 $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 22,000

Total Current assets $400,000 $382,000

Current Liabilities

Accrued expenses payable. $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 of the company's statement of cash flows for the year ended December 31, 2017, using the indirect method.