The current sections of Swifty Inc's balance sheets at December 31, 2021 and 2022, are presented here. Swifty's net income for 2022 was $154,200. Depreciation expense was $27,300. 2022 2021 Current assets Cash $107,800 $96,400 Accounts receivable 79.700 88,700 Inventory 167,000 172.500 Prepaid expenses 26,500 22.500 Total current assets $381,000 $380,100 Current liabilities Accrued expenses payable $15.100 $9,800 Accounts payable 84.100 95.400 Total current liabilities $99,200 $105,200 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 e.g.-15,000 or in parenthesise.g. (15,000).) SWIFTY INC. Partial Statement of Cash Flows $ Adjustments to reconcile net income to $ >