Sheffield Company reported net income of $191,900 for 2022. Sheffield also reported depreciation expense of $44.600 and a loss of $4.600 on the disposal of plant assets. The comparative balance sheets show an increase in accounts receivable of $15,100 for the year, a $17.100 increase in accounts payable, and a $3.000 increase in prepaid expenses. Prepare the operating activities section of the statement of cash flows for 2022. Use the indirect method. (Show amounts that decrease cash flow with either a -sign eg.-15,000 or in parenthesis eg. (15,000).) SHEFFIELD COMPANY Partial Statement of Cash Flows December 31, 2022 Cash Flows from Operating Activities Net Income $ 191,900 Adjustments to reconcile net income to Cash Flows from Operating Actvitles Loes on Disposal of Plant Assets $ 4,600 Increase in Accounts Payable 17.100 Depreciation Expense 44,600 Decrease in Prepaid Expenses 3.000 Increase in Accounts Payable > 15.100 276,300 Net Cash Used by Operating Activities $ 276.300