Sheridan Company reported net income of $$194,500$ for $2022.$ Sheridan also reported depreciation expense of $$47,500$ and a loss of $$6,200$ on the disposal of plant assets. The comparative balance sheet shows an increase in accounts receivable of $$18,200$ for the year, a $$20,200$ increase in accounts payable, and a $$5,000$ increase in prepaid expenses.

Prepare the operating activities section of the statement of cash flows for $2022.$ Use the indirect method. $($Show amounts that decrease cash flow with either a $-$ sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).)$

Adjustments to reconcile net income to