Sheffield Ltd. had the following 2020 income statement data: Sales $205,800 Cost of goods sold 119,300 Gross profit 86,500 Operating expenses (includes depreciation of $21,500) 49,800 Income before income taxes 36,700 Income taxes 15,000 Net income $21,700 The following accounts increased during 2020 by the amounts shown: Accounts Receivable, $15,600; Inventory, $10,100; Accounts Payable (relating to inventory), $13,600; Taxes Payable, $2,000; and Mortgage Payable, $41,000. Your answer is partially correct. Prepare the cash flows from operating activities section of Sheffield's 2020 statement of cash flows using the direct method and following IFRS. (Show amounts that decrease cash flow with either a-sign e.g.-15,000 or in parenthesis e.g. (15,000).) Sheffield Ltd. Statement of Cash Flows Cash Flows from Operating Activities Cash Received from Customers Cash Paid for Operating Expenses V Cash Paid to Suppliers Cash Paid for Income Taxes II Net Cash Provided by Operating Activities $