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The income statement of Sheffield Company is presented here. Additional information: 1. Accounts receivable decreased $382,500 during the year, and inventory decreased $344,700. 2. Prepaid expenses increased $174,500 during the year. 3. Accounts payable to suppliers of inventory decreased $332,700 during the year. 4. Accrued expenses payable decreased $104,600 during the year. 5. Administrative expenses include depreciation expense of $91,500. Prepare the operating activities section of the statement of cash flows for the year ended November 30, 2022, for Sheffield Company