Sheffield Corp. reported net income of $199,990 for 2022. Sheffield Corp. also reported depreciation expense of $35,840 and a loss of $4,540 on the disposal of plant assets. The comparative balance sheets show an increase in accounts receivable of $15,600 for the year, a $16,930 increase in accounts payable, and a $4,090 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 - signe.g.-15,000 or in parenthesis eg. (15,000).) Sheffield Corp. Partial Statement of Cash Flows 69 $ Adjustments to reconcile net income to