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Ayayai Corporation reported net income of $$50,000$ in $2023.$ Depreciation expense was $$17,100$ and unrealized losses on FV$-$NI

investments were $$5,000.$ The following accounts changed as indicated in $2023$:

Calculate the net cash provided by operating activities using the indirect method. $($Show amounts that decrease cash flow with either a

negative sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).)$