The current sections of Pina Colada Corp.'s balance sheets at December 31, 2021 and 2022, are presented here. Pina Colada Corp.'s net income for 2022 was $252,450. Depreciation expense was $44.550. 2022 2021 Current assets Cash $173,250 $ 163,350 Accounts receivable 132,000 146,850 Inventory 277,200 283,800 Prepaid expenses 44,550 36,300 Total current assets $627,000 $630,300 Current liabilities Accrued expenses payable $24,750 140,250 $8,250 151,800 Accounts payable Total current liabilities $165,000 $160,050 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-signeg.-15,000 or in parenthesis eg.(15,000).) Pina Colada Corp. Partial Statement of Cash Flows Adjustments to reconcile net income to Concord Corporation reported net income of $177,200 for 2022. Concord Corporation also reported depreciation expense of $35,230 and a loss of $4,920 on the disposal of plant assets. The comparative balance sheets show an increase in accounts receivable of $14,160 for the year, a $17,220 increase in accounts payable, and a $4,190 increase in prepaid expenses. Prepare the operating activities section of the statement of cash flows for 2022. Use the indirect method. (Show amounts that decrease cash flow with either a-signeg. -15,000 or in parenthesis eg (15,000).) Concord Corporation Partial Statement of Cash Flows Adjustments to reconcile net income to Depreciation Expense 35230 Loss on Disposal of Plant Assets 4920 Increase in Accounts Receivable -14160 Increase in Accounts Payable v 17220 Increase in Prepaid Expenses 4190