The income statement of Sheffield Company is presented here. SHEFFIELD COMPANY Income Statement For the Year Ended November 30, 2022 Sales revenue $7,445,200 Cost of goods sold Beginning inventory $1,902,700 Purchases 4,414,000 Goods available for sale 6,316,700 Ending inventory 1,630,700 Total cost of goods sold 4,686,000 Gross profit 2,759,200 Operating expenses Selling expenses 460,000 Administrative expenses 736,200 1,196,200 Net income $1.563.000 Additional information: 1. Accounts receivable decreased $387.000 during the year, and inventory decreased $272.000. 2. Prepaid expenses increased $169.900 during the year. 3. Accounts payable to suppliers of inventory decreased $342,700 during the year. 4 Accrued expenses payable decreased $106,900 during the year. 5. Administrative expenses include depreciation expense of $97.800. Prepare the operating activities section of the statement of cash flows for the year ended November 30, 2022, 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 >