Sheridan Company's income statement contained the following condensed information. Sheridan's balance sheets contained the comparative data at December 31 , shown below. Accounts payable pertain to operating expenses. Prepare the operating activities section of the statement of cash flows using the direct method. (Show amounts that decrease cash flow with either a-sign es. 15,000 or in parenthesis es. (15,000).) SHERIDAN COMPANY Partial Statement of Cash Flows $ cash payments: cash payments