Sheridan Company reported net income of $279,300 for 2022 . Sheridan sold equipment that cost $114,000 and had a book value of $68,400 for $59,280. The comparative balance sheet shows a decrease in accounts receivable of $21,660 for the year, a $14,820 increase in accounts payable, a $4,560 increase in prepaid expenses, and a $19,380 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