Sheffield Company reported net income of $308,700 for 2022. Sheffield sold equipment that cost $126,000 and had a book value of $75,600 for $65,520. The comparative balance sheet shows a decrease in accounts receivable of $23,940 for the year, a $16,380 increase in accounts payable, a $5,040 increase in prepaid expenses, and a $21,420 increase in accumulated depreciation. 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 e.g. -15,000 or in parenthesis e.g. (15,000).) SHEFFIELD COMPANY Statement of Cash Flows (Partial) For the Year Ended December 31, 2022 Cash Flows from Operating Activities Net Income Adjustments to reconcile net income to Net Cash Provided by Operating Activities Loss on Disposal of Plant Assets Increase in Accounts Payable Depreciation Expense Decrease in Accounts Receivable Increase in Prepaid Expenses Net Cash Provided by Operating Activities GA $ tA 308700