The current sections of Blue Spruce Corp.’s balance sheets at December 31, 2019 and 2020, are presented here. Blue Spruce’s net income for 2020 was $151,700. Depreciation expense was $24,300. 2019 2018 Current assets Cash $103,000 $98,300 Accounts receivable 108,400 77,900 Inventory 157,700 171,100 Prepaid expenses 26,500 25,100 Total current assets $395,600 $372,400 Current liabilities Accrued expenses payable $15,400 $9,100 Accounts payable 85,200 95,300 Total current liabilities $100,600 $104,400 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.