Sheridan Ltd. completed its first year of operations on September 30, 2021. Sheridan reported the following information at September 30, 2021: SHERIDAN LTD. Selected balance sheet account balances at September 30, 2021 Accounts receivable $22.080 Prepaid expenses 2,976 Accrued expenses payable 10,080 Interest payable 480 Dividends payable 3,648 Income taxes payable 9,408 SHERIDAN LTD. Income Statement Year Ended September 30, 2021 Service revenue $273,600 Operating expenses $117,120 Depreciation expense 11,808 Gain on sale of equipment (5,520 123,408 Profit from operations 150,192 Interest expense 3,840 Profit before income tax 146,352 Income tax expense 36,960 Profit $109,392 Assuming that Sheridan reports under ASPE, prepare the operating section of a cash flow statement using the direct method. (Show amounts that decrease cash flow with either a-signe.g.-15,000 or in parenthesis e.g. (15,000.) SHERIDAN LTD. Cash Flow Statement (partial)-Direct Method Year Ended September 30, 2021 Net Cash Provided by Operating Activities Operating Activities $ $ $