3 SHEFFIELD INC. Statement of Cash Flows (Partial) - Indirect Method $ Adjustments to reconcile net income to The current sections of Sheffield Inc.'s balance sheets at December 31, 2024 and 2025, are presented here. Sheffield's net income for 2025 was $76,500. Depreciation expense was $13,500. 2025 2024 Current assets Cash $52,500 $49,500 Accounts receivable 40,000 44,500 Inventory 84,000 86,000 Prepaid expenses 13.500 11,000 Total current assets $190,000 $191,000 Current liabilities Accrued expenses payable $7,500 $2.500 Accounts payable 42,500 46,000 Total current liabilities $50,000 $ 48,500 Prepare the operating activities section of the company's statement of cash flows for the year ended December 31, 2025, using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)