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The income statement of Sheffield Company is presented here. Additional information: 1. Accounts receivable decreased $380,000 during the year, and inventory decreased $372,000. 2. Prepaid expenses increased $169,900 during the year. 3. Accounts payable to suppliers of inventory decreased $342,700 during the year. 4. Accrued expenses payable decreased $106,900 during the year. 5. Administrative expenses include depreciation expense of $117,800. Prepare the operating activities section of the statement of cash flows for the year ended November 30,2022 , for Sheffield Company. 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). Adjustments to reconcile net income to $