The current sections of Shamrock, Inc.'s balance sheets at December 31, 2021 and 2022, are presented here. Shamrock, Inc.'s net income for 2022 was $139,700. Depreciation expense was $23,100. 2022 2021 Current assets $34,100 Cash Accounts receivable 46,750 42,900 9,350 $ 48,950 37,950 34,100 10,450 $131,450 $133,100 Inventory Prepaid expenses Total current assets Current liabilities Accrued expenses payable Accounts payable Total current liabilities $3,300 48,400 $51,700 $ 8,800 39,600 $ 48,400 Prepare the net cash provided by operating activities section of the company's statement of cash flows for the year ended December 31, 2022, using the indirect method. (Show amounts that decrease cash flow with either a-sign e.g.-15,000 or in parenthesis eg. (15,000).) Shamrock, Inc. Partial Statement of Cash Flows For the Year Ended December 31, 2022 Cash Flows from Operating Activities Net Income $ 139,700 Adjustments to reconcile net income to Net Cash Provided by Operating Activities V Depreciation Expense $ 23,100 Increase in Accounts Receivable 8800 Decrease in Prepaid Expenses 1100 Increase in Inventory 8800 Decrease in Accrued Expenses Payable 5500 Increase in Accounts Payable 8800 9900 Net Cash Provided by Operating Activities V $ 149,600