The current sections of Sheffield Inc.$\text{'}$s balance sheets at December $31,2021$ and $2022,$ are presented here. Sheffield's net income for

$2022$ was $$250,900.$ The income statement included depreciation expense, $$32,500,$ amortization expense, $$13,000,$ and a gain on

disposal of equipment, $$9,100.$ The equipment was sold for $$61,100.$ Sheffield also issued bonds for $$78,000.$

Current assets

Prepare the net cash provided by operating activities section of the company's statement of cash flows for the year ended December

$31,2022,$ using the indirect method. $($Show amounts that decrease cash flow with either $a-$ sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).)$

SHEFFIELD INC.

Statement of Cash Flows $($Partial$)$

Adjustments to reconcile net income to