The current assets and liabilities sections of the comparative balance sheet of Sheridan Inc., a private company reporting under ASPE, at October 31 are presented below, along with the income statement: SHERIDAN INC. Comparative Balance Sheet Accounts 2021 2020 SHERIDAN INC. Income Statement Year Ended October 31, 2021 Sales $206.250 Cost of goods sold 128.700 Gross profit 77,550 Operating expenses $29,040 Depreciation expense 7,590 Loss on sale of equipment 2,640 39,270 Profit before income taxes 38,280 Income taxes 9.570 Profit $28.710 Cash $32,670 21.120 Accounts receivable CamScanner 10,725 2,475 $34,650 13,530 15,180 1,914 11,880 2.640 5,610 3,894 Inventory Prepaid expenses Accounts payable Accrued expenses payable Dividends payable Income taxes payable 14.190 1.650 7,920 2.244 Prepare the operating activities section of the cash flow statement using 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 INC. Cash Flow Statement (Partial) $ Adjustments to reconcile profit to $