Question 15 of 15 C) - / 10 III Sheffield Corporation had the following 2021 income statement data Sales $197.660 Cost of goods sold 120,000 Gross proht 77.660 Operating expenses includes depreciation of $20,410) 45.800 Profit $31.860 The following accounts increased during 2021 by the amounts shown: Accounts Receivable. $16,940: Inventory, 510480, Accounts Payable. $12.770. Mortgage Payable $40,000. Prepare the cash flows trom operating activities section of Sheffield 2021 statement of cash flows using the direct method (Show amounts that decrease cash flow with ether - signes.-15.000 or in parentheses. (15.000 Sheffield Corporation Statement of Cash Flows (Partial) Direct Method - (a) Prepare the cash flows from operating activities section of Sheffield's 2021 statement of cash flows using the direct method (Show amounts that decrease cash flow with either a signes. 15,000 or in parenthesis es (15,0001) Sheffield Corporation Statement of Cash Flows (Partial) Direct Method Operating Activities States Attempts of Sused SA