The current sections of Sheridan Company's balance sheets at December 31, 2021 and 2022, are presented here. Sheridan's net income for 2022 was $152,700. Depreciation expense was $27.300. 2022 2021 Current assets Cash $107,100 $95,300 Accounts receivable 79,200 88,300 Inventory 167,800 171,100 Prepaid expenses 26.100. 22.300 Total current assets $380.200 $377,000 Current liabilities Accrued expenses payable $15,300 $9,900 Accounts payable 84,700 95.300 Total current liabilities $100,000 $105.200 Prepare the 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 e.s. (15,000).) Sheridan Company Statement of Cash Flows (Partial) - Indirect Method Adjustments to reconcile net income to Question 3 of 3 Adjustments to reconcile net income to -/1 1