Sheffield Corp, reported net income of $193,100 for 2022. Sheffield also reported depreciation expense of $45,100 and a loss of $6,300 on the disposal of plant assets. The comparative balance sheets show an increase in accounts receivable of $19,600 for the year, a $21,600 increase in accounts payable, and a $3,400 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 - signes -15,000 or in parenthesis es (15,0001) Shefheld Corp. Partial Statement of Cash Flows For the Year Ended December 31, 2022 Cath Flows from Operating Activities Net income 193100 Adjustments to reconcile net income to Cash Flows from Corting Activities Depreciation Expense 45100 Loss on Disposal of Plant Assets 6300 $ 193100 Net Income Adjustments to reconcile net income to Cash Flows from Operating Activities 45100 Depreciation Expense 6300 Loss on Disposal of Plant Assets 19600 Decrease in Accounts Receivable 21600 Increase in Accounts Payable 3400 Decrease in Prevaid wees 96000 209100 Net Cach Provided by Operating Activities