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 $24,200.

		2017		2016
Current assets
Cash		$100,500		$97,200
Accounts receivable		109,800		77,900
Inventory		157,400		171,700
Prepaid expenses		26,000		25,900
Total current assets		$393,700		$372,700
Current liabilities
Accrued expenses payable		$15,600		$8,500
Accounts payable		85,900		95,100
Total current liabilities		$101,500		$103,600

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.