Sheridan Ltd. reported the following for the fiscal year 2021 SHERIDAN LTD. Income Statement Year Ended September 30, 2021 Sales $577,000 Cost of goods sold 332,000 Gross profit 245,000 Operating expenses $ 103,000 Depreciation expense 28,000 Gain on sale of land (38,000) 93,000 Profit before income tax 152,000 Income tax expense 38,000 Profit $114,000 Additional information: 1. Accounts receivable decreased by $15,700 during the year. 2. Inventory increased by $7.200 during the year. 3. Prepaid expenses decreased by $5,200 during the year. 4. Accounts payable to suppliers increased by $10,700 during the year. 5. Accrued expenses payable increased by $4.700 during the year, 6. Income tax payable decreased by $6,500 during the year. Prepare the operating activities section of the cash flow statement using the indirect method. (Show amounts that decrease cash flow with either a - signes. -15,000 or in parenthesis es. (15,000).)