The Current Sections of Donny Inc Instructions
Prepare the Net Cash Provided by Operating Activities Section

The current sections of Donny Inc.'s balance sheets at December 31 2016 and 2017 are presented here.
Donny's net income for 2017 was $203000. Depreciation expense was $25000. $\begin{array}{lrr}&2016&2017\\\text { Current assets }\\ \text { Cash } & \$ 115,000 & \$ 99,000 \\\text { Accounts receivable } & 105,000 & 89,000 \\\text { Inventory } & 154,000 & 172,000 \\\text { Prepaid expense } & 27.000 & 21,000 \\\\\text { Current liabilities }\\\text { Accrued expenses payable } & \$ 15,000 & \$ 5,000 \\\text { Accounts payable } & \underline{85,000} & \underline{93,000} \\\quad \text { Total current liabilities } & \$ 100,000 & \$ 98,000 \\\end{array}$ Instructions
Prepare the net cash provided by operating activities section of the company's statement of cash flows for the year ended December 31 2017 using the indirect method.