Brief Exercise 23-5 Sheffield Corporation had the following 2017 income statement. Sales revenue Cost of goods sold Gross profit Operating expenses [includes deprediation of $21,000) Net income $183,000 117,000 66,000 49,000 $17,000 The following accounts increased during 2017: Accounts Receivable $12,000, Inventory $12,000, Accounts Payable $12,000. Prepare the cash flows from operating activities section of Sheffield's 2017 statement of cash flows 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).) Sheffield Corporatiorn Statement of Cash Flows-Indirect Method (Partial) Adjustments to reconcile net incorme to