The current sections of Waterway Inc.'s balance sheets at December 31, 2021 and 2022, are presented here. Waterway's net income for 2022 was $151,500. Depreciation expense was $23,000. 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).) WATERWAY INC. Statement of Cash Flows (Partial) - Indirect Method For the Year Ended December 31, 2022 Cash Flows from Operating Activities Net Income $ Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense Decrease in Accounts Receivable Decrease in Inventory Increase in Prepaid Expenses Increase in Accrued Expenses Payable Decrease in Accounts Payable $ Net Cash Provided by Operating Activities $