Current Attempt in Progress 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 SUPPORT indirect method. (Show amounts that decrease cash flow with either a sign eg.-15,000 or in parenthesises. (15,000).) SHEFFIELD INC. Statement of Cash Flows (Partial) - Indirect Method Adjustments to reconcile net income to