The current sections of Sheridan Inc's balance sheets at December 31, 2021 and 2022, are presented here. Sheridan's net income for 2022 was $150,900. Depreciation expense was $26,200. 2022 2021 Current assets Cash $107,500 $98,200 Accounts receivable 78,600 90,700 Inventory 168,300 172,400 Prepaid expenses 26,700 22,200 Total current assets $381.100 $383,500 Current liabilities Accrued expenses payable $16,000 $8,100 Accounts payable 84,300 95,600 Total current liabilities $100,300 $103,700 13 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 eg. (15,000).) SHERIDAN INC. Partial Statement of Cash Flows