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The comparative statement of financial position for Sheridan Corporation shows the following noncash current asset and liability accounts at March 31 : Sheridan's statement of income reported the following selected information for the year ended March 31, 2021: net income was \\( \\$ 280,000 \\), depreciation expense was \\( \\$ 70,000 \\), and a loss on the disposal of land was \\( \\$ 20,000 \\). Sheridan uses a perpetual inventory system. Calculate net cash provided (used) by operating activities using the indirect method. (Show ariounts that decrease cash flow with either \\( a \\)-sign eg. \\( -15,000 \\) or in parenthesis eg. \\( (15,000)) \\) SHERIDAN CORPORATION Statement of Cash Flows (Partial) March 31, 2021 Operating activities Net income \\( \\$ \\) 280000 Adjustments to reconcile net income to Net cash provided by operating astivities Accounts receivable increase Inventory increase Accounts payable decrease Net income Net cash provided by operating activities