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The current sections of Scoggin Inc.'s balance sheets at December 31, 2019 and 2020, are presented here. Scoggin's net income for 2020 was $153,200. Depreciation expense was $25,000. 2020 2019 Current assets Cash $107,100 $95,400 Accounts receivable 108,300 77,900 Inventory 157,000 171,800 Prepaid expenses 26,100 25,100 Total current assets $398,500 $370,200 Current liabilities Accrued expenses payable $14,100 $8,900 Accounts payable 85,600 95,600 Total current liabilities $99,700 $104,500 Prepare the net cash provided by operating activities section of the company's statement of cash flows for the year ended December 31, 2020, using the Indirect method. (Show amounts that decrease cash flow with either a signe.g.-15,000 or in parenthesis e.g. (15,000).) SCOGGIN INC. Partial Statement of Cash Flows For the Year Ended December 31, 2020 Cash Flows from Operating Activities 153,200 $ Net Income Adjustments to reconcile net income to Net Cash Provided by Operating Activities v Depreciation Expense 25,000 $ Increase in Accounts Receivable (30,400) Decrease in Inventory