Sheridan Company reported net income of $227,000 for 2020. Sheridan sold equipment that cost $92,000 and had a book value of $55,200 for $46,200. The comparative balance sheet shows a decrease in accounts receivable of $17,000 for the year, a $12,000 increase in accounts payable, a $3,000 increase in prepaid expenses, and a $18,000 increase in accumulated depreciation. Prepare the operating activities section of the statement of cash flows for 2020. 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).) SHERIDAN COMPANY Partial Statement of Cash Flows Adjustments to reconcile net income to $ $ $