The income statement of Sheffield Company is presented here. Sheffield Company Income Statement For the Year Ended November 30, 2025 Sales revenue $7,636,400 Cost of goods sold Beginning inventory $1,902,800 Purchases 4,367,700 Goods available for sale 6,270,500 Ending inventory 1,599,500 Total cost of goods sold 4,671,000 Gross profit 2,965,400 Operating expenses Selling expenses 447,600 Administrative expenses 691,300 1,138,900 Net income $1,826,500 Additional information: 1. Accounts receivable decreased $380,600 during the year, and inventory decreased $303,300. 2. Prepaid expenses increased $147,000 during the year. 3. Accounts payable to suppliers of inventory decreased $349,500 during the year. 4. 5. Accrued expenses payable decreased $99,800 during the year. Administrative expenses include depreciation expense of $108,700. Prepare the operating activities section of the statement of cash flows for the year ended November 30, 2025, for Sheffield Company... using the indirect method. (Show amounts that decrease cash flow with either a sign eg. -15,000 or in parenthesis e.g. (15,000).) SHEFFIELD COMPANY Statement of Cash Flows (Partial) - Indirect Method Adjustments to reconcile net income to SHEFFIELD COMPANY Statement of Cash Flows (Partial) - Indirect Method Adjustments to reconcile net income to $ 0 $