The current sections of Sheffield Inc's balance sheets at December 31, 2021 and 2022, are presented here. Sheffield's net income for 2022 was $153,200. Depreciation expense was $25,000. 2022 2021 Current assets Cash $107,100 $100,500 Accounts receivable 70,100 77,900 Inventory 166,300 171,800 Free-form Snip Prepaid expenses 26,100 22,100 Total current assets $369,600 $372,300 Current liabilities Accrued expenses payable $14,100 $5,900 Accounts payable 85,600 92,600 Total current liabilities $99,700 $98,500 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 e.g. (15,000).)