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Sheffield Lawn Service company reported a net loss of $ 1 6 4 0 0 for the year ended December 3 1 , 2 0

Sheffield Lawn Service company reported a net loss of $16400 for the year ended December 31,2025. During the year, accounts receivable decreased $32500, inventory increased $22800, accounts payable increased by $31000, and depreciation expense of $27000 was recorded. During 2025, operating activities:
used net cash of $51300
provided net cash of $51300,
used net cash of $13700,
provided net cash of $80800

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