The current sections of Windsor Marine Inc.'s balance sheets at December 31, 2021 and 2022, are presented here. Windsor Marine 's net income for 2022 was $365,000. Depreciation expense was $36,200. 2022 2021 Current assets Cash $156,000 $92,200 Accounts receivable 95,800 88,900 Inventory 166,500 170,100 Prepaid insurance 28,000 20,700 Total current assets $446,300 $371,900 Current liabilities Interest payable Accounts payable $10,300 $8,200 88,700 $99,000 96,700 $104,900 Total current liabilities 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).)