The comparative balance sheets for Lowery Company show these changes in noncash current asset accounts: accounts receivable decrease $80,040, prepaid expenses increase $26,450, and inventories increase $29,950. Compute net cash provided by operating activities using the indirect method, assuming that net income is $178,980. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Lowery Company Statement of Cash Flows-Indirect Method Adjustments to reconcile net income to