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 $150,300. Depreciation expense was $26,900. 2022 2021 Current assets Cash $103,300 $97,000 Accounts receivable 78,900 90,100 Inventory 167,700 172,900 Prepaid expenses 26,900 22,600 Total current assets $376,800 $382,600 Current liabilities Accrued expenses payable $14,000 $8,100 Accounts payable 85,900 95,400 Total current liabilities $99,900 $103,500 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).) WATERWAY INC. Partial Statement of Cash Flows Adjustments to reconcile net income to $ $