Brief Exercise 5-13 Sheffield Company reported 2020 net income of $154,400. During 2020, accounts receivable increased by $15,690 and accounts payable increased by $9,962. Depreciation expense was $48,400. Prepare the cash flows from operating activities section of the statement of cash flows. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) SHEFFIELD COMPANY Cash Flow Statement Adjustments to reconcile net income to LINK TO TEXT LINK TO VIDEO