The current sections of Sunland Company's balance sheets at December 31, 2021 and 2022, are presented here. Sunland's net income for 2022 was $151.500. Depreciation expense was $26,000. 2022 2021 Current assets Cash $100,900 $97,800 Accounts receivable 79.500 88,300 Inventory 168,300 173,000 Prepaid expenses 27,000 22.300 Total current assets $375,700 $381,400 Current liabilities Accrued expenses payable $15,700 $9,000 Accounts payable 84,700 96,000 Total current liabilities $100,400 $105,000 Prepare the 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 eg.-15,000 or in parenthesis eg. (15,000).) Net Increase in Cash Statement of Cash Flows (Partial) - Indirect Method For the Year Ended December 31, 2022 Adjustments to reconcile net income to