The current sections of Scoggin Inc.s balance sheets at December 31, 2016 and 2017, are presented here. Scoggins net income for 2017 was $152,000. Depreciation expense was $24,900.

		2017		2016
Current assets
Cash		$106,600		$99,100
Accounts receivable		109,700		77,900
Inventory		157,000		171,900
Prepaid expenses		26,700		25,100
Total current assets		$400,000		$374,000
Current liabilities
Accrued expenses payable		$14,600		$8,400
Accounts payable		85,500		95,100
Total current liabilities		$100,100		$103,500

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.