Sheffield Company reported 2017 net income of $152, 200. During 2017, accounts receivable increased by $13, 740 and accounts payable increased by $9, 502. Depreciation expense was $46,000. Prepare the cash flows from operating activities section of the statement of cash flows. (Show amounts that decrease cash flow with either a sign e.g. -15,000 or in parenthesis e.g. (15,000).)