Brief Exercise 23-4 Sheffield Corporation had the following 2017 income statement Sales revenue Cost of goods sold Gross profit Operating expenses (includes depreciation of $19,000) Net income $189,000 113,000 47,000 $29,000 The following accounts increased during 2017: Accounts Receivable $12,000, Inventory $12,000, Accounts Payable $11,000. Prepare the cash flows from operating activities section of Sheffield's 2017 statement of cash flows using the direct method. Sheffield Corporation Statement of Cash Flows Direct Method (Partial) Click if you would like to Show Work for this question: Qpen Show Work