The current sections of Swifty Inc.s balance sheets at December 31, 2021 and 2022, are presented here. Swiftys net income for 2022 was $151,300. Depreciation expense was $26,300.

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 $151,300. Depreciation expense was $26,300. 2022 2021 Current assets Cash $109,700 $95,500 Accounts receivable 81,300 87,000 Inventory 169,000 173,000 Prepaid expenses 26,000 22,500 Total current assets $386,000 $378,000 Current liabilities Accrued expenses payable $14,800 $8,600 Accounts payable 85,100 95,900 Total current liabilities $99,900 $104,500 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 parenthesis e.g. (15,000).)