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

Scoggins net income for 2017 was $154,300. Depreciation expense was $24,000. 2017 2016

Current assets 2017 2016

Cash $108,700 $99,800

Accounts receivable 111,300 78,900

Inventory 158,700 172,300

Prepaid expenses 26,100 25,300

Total current assets $404,800 $376,300

Current liabilities

Accrued expenses payable $15,900 $9,300

Accounts payable 85,100 95,400

Total current liabilities $101,000 $104,700

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. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)