The current section of Yawn Ltd's statement of financial
position at 30 June 2016 is presented below.
2016 2015   
$ $   
Current assets   
Cash 105,300 97,200   
Accounts receivable 121,200 91,500   
Inventory 163,700 190,700   
Prepaid expenses 27,300 22,400   
Total current assets 417,500 401,800   
  
Current liabilities   
Accounts payable 83,100 89,900   
Accrued expenses payable 14,600 4,900   
Total current liabilities 97,700 94,800   
  
Other information 1. Profit for the year ended 30 June 2016
was $148,600.
2. Depreciation expense was $19,100.
  
Required   
Prepare the net cash provided by the operating activities
section of Yawn's statement of cash flows
for the year ending 30 June 2016, using the indirect
method.