The current sections of Teal Mountain Inc.s balance sheets at December 31, 2021 and 2022, are presented here. Teal Mountain Inc.s net income for 2022 was $122,400. Depreciation expense was $21,600.

		2022		2021
Current assets
Cash		$84,000		$ 79,200
Accounts receivable		64,000		71,200
Inventory		134,400		137,600
Prepaid expenses		21,600		17,600
Total current assets		$304,000		$305,600
Current liabilities
Accrued expenses payable		$ 12,000		$ 4,000
Accounts payable		68,000		73,600
Total current liabilities		$80,000		$ 77,600

Prepare the net cash provided (used) by operating activities section of the companys 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).)

Teal Mountain Inc. Partial Statement of Cash Flows For the Year Ended December 31, 2022 Cash Flows from Operating Activities Net Income 122.400 Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense 21,600 Increase in Accounts Receivable 64.000 Increase in Inventory Decrease in Accounts Payable Net Cash Provided by Operating Activities