Sheffield Company's income statement for the year ended December 31, 2025, contained the following condensed information. Sheffield's balance sheet contained the following comparative data at December 31 . (Accounts pryable pertains to operating expenses) Prepare the operating activities section of the statement of cash flows using the indirect method, (Show amounts that decrease cash flow with either a - sighez - 15,000 or in parenthesis es. (15,000)]