Question $5$ of $5$

Sheffield Beverage Company reported the following items in the most recent year.

Net income

Dividends paid

Increase in accounts receivable

Decrease in accounts payable

Purchase of capital equipment

Depreciation expense

Issuance of notes receivable from CEO

$$78,000$

$5,000$

$15,000$

$6,100$

$7,700$

$7,900$

$20,000$

Compute net cash provided by operating activities during the year. $($Show amounts that decrease cash flow with either $a-$ sign e$.$g$.$

$-15,000$ or in parenthesis e$.$g$.(15,000).)$

Sheffield Beverage Company

Cash Flow Statement $($Partial$)$

Cash Flows from Operating Activities

Adjustments to reconcile net income to