Sheffield Company reported a net loss of $31400 for the year ended December 31,2020 . During the year, accounts receivable decreased $15400, merchandise imventory increased $24500, accounts payable increased by $30100, and depreciation expense of $19500 was recorded. During 2020 , operating activities used net cash of $9100 provided net cash of $26400 used net cash of $26400 provided net cash of $9100