The current sections of Sheffield Inc.'s balance sheets at December 31, 2021 and 2022. are presented here. Sheffield's net income for 2022 was $ 154,700. Depreciation expense was $ 23,000. 2022 2021 Current assets Cash $ 101.500 $ 96,100 69,000 79,000 168.500 172.300 26.700 22.300 $365,700 $369,700 Accounts receivable Inventory Prepaid expenses Total current assets Current liabilities Accrued expenses payable Accounts payable Total current liabilities $5,800 $ 15,400 85,700 $ 101,100 92.000 $ 97,800 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 eg.-15,000 or in parenthesis eg. (15,000).) SHEFFIELD INC. Statement of Cash Flows (Partial) - Indirect Method Adjustments to reconcile net income to > $ $