The current sections of sanford inc.'s balance sheets at december 31, 2013 and 2014, are presented here. sanford's net income for 2014 was $153,000. depreciation expense was $27,000.

2014 2013
current assets
cash $105,000 $99,000
accounts receivable 80,000 89,000
inventory 168,000 172,000
prepaid expenses 27,000 22,000
total current assets $380,000 $382,000
current liabilities
accrued expenses payable $15,000 $5,000
accounts payable 85,000 92,000
total current liabilities $100,000 $97,000

prepare the net cash provided by operating activities section of the company's statement of cash flows for the year ended december 31, 2014, using the indirect method. (show amounts that decrease cash flow with either a - sign e. g. -15,000 or in parenthesis e. g. (15,