The current sections of Scoggin Inc.s balance sheets at December 31, 2016 and 2017, are presented here. Scoggins net income for 2017 was $154,700. Depreciation expense was $23,300.

		2017		2016
Current assets
Cash		$102,700		$97,700
Accounts receivable		109,400		80,000
Inventory		158,200		173,000
Prepaid expenses		26,900		25,900
Total current assets		$397,200		$376,600
Current liabilities
Accrued expenses payable		$15,000		$9,300
Accounts payable		84,000		95,600
Total current liabilities		$99,000		$104,900

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