Sheffield Ltd. had the following 2020 income statement data: Sales Cost of goods sold Gross profit Operating expenses (includes depreciation of $22.800) Income before income taxes Income taxes Net income $206,000 119,200 86,800 49.100 37,700 15,000 $22,700 The following accounts increased during 2020 by the amounts shown: Accounts Receivable $15,000; Inventory, $10.500; Accounts Payable (relating to inventory). $13,600; Taxes Payable $2,000; and Mortgage Payable, $40,900. (a) Prepare the cash flows from operating activities section of Sheffield's 2020 statement of cash flows using the indirect method and following IFRS. (Show amounts that decrease cash flow with either a-signeg.-15,000 or in parenthesis eg. (15,000).) Sheffield Corporation Statement of Cash Flows December 31, 2020 Adjustments to reconcile net income to net cash provided by operating activities: