The current sections of Shamrock, Inc.’s balance sheets at December 31, 2021 and 2022, are presented here. Shamrock, Inc.’s net income for 2022 was $139,700. Depreciation expense was $23,100.

The current sections of Shamrock, Inc.’s balance sheets at December 31, 2021 and 2022, are presented here. Shamrock, Inc.’s net income for 2022 was $139,700. Depreciation expense was $23,100.

2022
2021
Current assets
   Cash
$34,100
48,950
   Accounts receivable
46,750
37,950
   Inventory
42,900
34,100
   Prepaid expenses
9,350
10,450
Total current assets
$133,100
$131,450
Current liabilities
   Accrued expenses payable
3,300
8,800
   Accounts payable
48,400
39,600
Total current liabilities
$51,700
48,400

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).)

Shamrock, Inc.
Partial Statement of Cash Flows
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$enter a dollar amount 
Adjustments to reconcile net income to
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enter a total amount for this subsection
select a closing section name
$enter a total amount for this section