The current sections of Culver Corporation's balance sheets at December 31, 2021 and 2022, are presented here. Culver Corporation's net income for 2022 was $229,500. Depreciation expense was $40,500. 2022 2021 Current assets Cash Accounts receivable Inventory Prepaid expenses Total current assets Current liabilities Accrued expenses payable Accounts payable Total current liabilities $157,500 $ 148,500 120,000 133,500 252,000 258,000 40,500 33,000 $570,000 $573,000 $ 22,500 $7,500 127,500 138.000 $150,000 $ 145,500 Prepare the net cash provided (used) 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 - signe g. -15,000 or in parenthesis eg. (15,000).) Culver Corporation Partial Statement of Cash Flows For the Year Ended December 31, 2022 Cash Flows from Operating Activities Net Income Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense 40,500 Increase in Accounts Receivable 13500 Increase in Inventory 6000 Decrease in Prepaid Expenses 7500 Decrease in Accrued Expenses Payable (15000) Increase in Accounts Payable 10500 Net Cash Provided by Operating Activities eTextbook and Media