The current sections ofSage Hill Inc.'s balance sheets at December 31, 2021 and 2022, are presented here.Sage Hill Inc.'s net income for 2022 was $292,100. Depreciation expense was $48,300.

2022

2021

Current assetsCash$71,300

$102,350

Accounts receivable97,750

79,350

Inventory89,700

71,300

Prepaid expenses19,550

21,850

Total current assets$278,300

$274,850

Current liabilitiesAccrued expenses payable$6,900

$18,400

Accounts payable101,200

82,800

Total current liabilities$108,100

$101,200

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).)