Sheridan Company reported net income of $215,600 for 2022 . Sheridan sold equipment that cost $88,000 and had a book value of $52,800 for $45,760. The comparative balance sheet shows a decrease in accounts receivable of $16,720 for the year, a $11,440 increase in accounts payable, a $3,520 increase in prepaid expenses, and a $14,960 increase in accumulated depreciation. 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 eg. 15,000 or in parenthesis e.g. (15,000).)