The current sections of Scoggin Inc.s balance sheets at December 31, 2019 and 2020, are presented here. Scoggins net income for 2020 was $ 154,700. Depreciation expense was $ 23,000.

		2020		2019
Current assets
Cash		$ 101,500		$ 96,100
Accounts receivable		110,500		79,000
Inventory		159,000		172,300
Prepaid expenses		26,700		25,600
Total current assets		$ 397,700		$ 373,000
Current liabilities
Accrued expenses payable		$ 15,400		$ 9,800
Accounts payable		85,700		96,000
Total current liabilities		$ 101,100		$ 105,800

Prepare the net cash provided by operating activities section of the companys statement of cash flows for the year ended December 31, 2020, 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).)

SCOGGIN INC. Partial Statement of Cash Flows choose the accounting period For the Month Ended December 31, 2020For the Year Ended December 31, 2020December 31, 2020
select an opening section name Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash Used by Financing ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Operating ActivitiesNet Decrease in CashNet Increase in Cash
select an item Decrease in Accounts ReceivableIncrease in Accounts ReceivableDecrease in InventoryNet IncomeDecrease in Prepaid ExpensesDepreciation ExpenseDecrease in Accounts PayableIncrease in Prepaid ExpensesIncrease in Accounts PayableIncrease in Accrued Expenses PayableDecrease in Accrued Expenses PayableIncrease in Inventory		$ enter a dollar amount
Adjustments to reconcile net income to
select a subsection name Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash Used by Financing ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Operating ActivitiesNet Decrease in CashNet Increase in Cash
select an item Increase in InventoryNet IncomeDepreciation ExpenseDecrease in Accrued Expenses PayableIncrease in Accrued Expenses PayableIncrease in Prepaid ExpensesIncrease in Accounts ReceivableDecrease in Accounts ReceivableDecrease in Accounts PayableDecrease in InventoryIncrease in Accounts PayableDecrease in Prepaid Expenses	$ enter a dollar amount
select an item Decrease in Accounts ReceivableDecrease in Prepaid ExpensesDecrease in Accounts PayableIncrease in Accrued Expenses PayableNet IncomeIncrease in Accounts ReceivableDepreciation ExpenseDecrease in InventoryIncrease in Accounts PayableDecrease in Accrued Expenses PayableIncrease in InventoryIncrease in Prepaid Expenses	enter a dollar amount
select an item Increase in Accounts PayableIncrease in Prepaid ExpensesDecrease in Accounts ReceivableIncrease in Accrued Expenses PayableIncrease in InventoryDecrease in Accounts PayableDecrease in Accrued Expenses PayableIncrease in Accounts ReceivableDepreciation ExpenseDecrease in InventoryDecrease in Prepaid ExpensesNet Income	enter a dollar amount
select an item Increase in Prepaid ExpensesIncrease in InventoryNet IncomeDecrease in Accounts ReceivableDecrease in Accounts PayableIncrease in Accrued Expenses PayableDecrease in Accrued Expenses PayableIncrease in Accounts PayableDecrease in InventoryDepreciation ExpenseDecrease in Prepaid ExpensesIncrease in Accounts Receivable	enter a dollar amount
select an item Increase in InventoryDecrease in InventoryNet IncomeDecrease in Accounts PayableDepreciation ExpenseDecrease in Accrued Expenses PayableIncrease in Prepaid ExpensesDecrease in Prepaid ExpensesIncrease in Accrued Expenses PayableIncrease in Accounts PayableDecrease in Accounts ReceivableIncrease in Accounts Receivable	enter a dollar amount
select an item Increase in InventoryIncrease in Accounts PayableDecrease in Accounts PayableIncrease in Prepaid ExpensesDecrease in Accrued Expenses PayableDecrease in Accounts ReceivableIncrease in Accounts ReceivableDecrease in Prepaid ExpensesNet IncomeDecrease in InventoryIncrease in Accrued Expenses PayableDepreciation Expense	enter a dollar amount
		enter a subtotal of the adjustments
select a closing section name Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash Used by Financing ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Operating ActivitiesNet Decrease in CashNet Increase in Cash		$ enter a total amount for the section