The following items were gathered from Sheridan Industries' general ledger:

$\backslash$table$[[$Sale of marketable securities$,15,000],[$Depreciation and amortization expense,$27,762],[$Payment of cash dividends,$3,543],[$Proceeds from disposal of equipment,$809],[$Loss on disposal of equipment,$150],[$Net income,$26,543],[$Beginning Cash balance,$19,600],[$Purchase of equipment,$24,882],[$Decrease in Accounts Receivable,$1,048],[$Proceeds from issuing common stock,$2,241],[$Increase in Inventory,$3,465],[$Increase in Accounts Payable,$4,550],[$Ending Cash balance,$65,813]]$

Using the indirect method, construct Sheridan Industries' statement of cash flows. $($Show amounts that decrease cash flow with either asign, es $-15,000$ or in parentheses, es$.(15,000)$