The current sections of Sheridan Inc.'s balance sheets at December 31, 2021 and 2022, are presented here. Sheridan's net income for 2022 was $169,840. The income statement included depreciation expense, $22,000, amortization expense, $8,800, and a gain on disposal of equipment, $6,160. The equipment was sold for $41,360. Sheridan also issued bonds for $52,800. 2022 2021 Current assets Cash $366,960 $87,120 Accounts receivable 105,600 81,840 Inventory 139,920 154,880 Prepaid expenses 25,520 21,120 Total current assets $638,000 $344,960 Current liabilities Accrued expenses payable $14,960 $5,280 Accounts payable 77,440 82,720 Total current liabilities $92,400 $88,000 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).)