Sheridan Co. sold a machine that cost $78,000 and had a book value of $45,600 for $47.000. Data from Sheridan's comparative balance sheets are: 12/31/25 12/31/24 Machinery $804.000 $669,500 Accumulated depreciation 182.500 135,500 Complete the cash flow statement below. (Show amounts that decrease cash flow with either a negative sign eg.-15,000 or in parenthesis es. (15,000)) SHERIDAN CO. Partial Statement of Cash Flows (Indirect Method)