Sheffield, Inc. reported net income of $$3\mathrm{.}25$ million in $2022.$ Depreciation for the year was $$208,000,$ accounts receivable decreased

$$455,000,$ and accounts payable decreased $$364,000.$

Compute net cash provided by operating activities using 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, Inc.

Statement of Cash Flows$-$Indirect Approach

$

Adjustments to reconcile net income to

$