The current sections of Scoggin Inc.s balance sheets at December 31, 2016 and 2017, are presented here. Scoggins net income for 2017 was $151,700. Depreciation expense was $24,300.

		2017		2016
Current assets
Cash		$103,000		$98,300
Accounts receivable		108,400		77,900
Inventory		157,700		171,100
Prepaid expenses		26,500		25,100
Total current assets		$395,600		$372,400
Current liabilities
Accrued expenses payable		$15,400		$9,100
Accounts payable		85,200		95,300
Total current liabilities		$100,600		$104,400

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).)