The income statement of Sheridan International Inc. contained the following condensed information: SHERIDAN INTERNATIONAL INC. Income Statement Year Ended December 31, 2021 Service revenue $477,000 Operating expenses $248,000 Depreciation expense 38,500 Loss on sale of equipment 28,500 315,000 Profit from operations 162,000 Other revenues and expenses Interest expense Profit before income taxes Income tax expense Profit 10,700 151,300 37,825 $113,475 Sheridan's balance sheet contained the following comparative data at December 31: 2021 2020 Accounts receivable $55,500 $41,400 Prepaid insurance 5,700 8,700 Accounts payable 31,400 40,700 Interest payable 2,350 1,320 Income tax payable 3,350 5,200 Unearned revenue 12,700 8,200 Additional information: Accounts payable relate to operating expenses. Assuming Sheridan reports under ASPE, prepare the operating activities section of the cash flow statement using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) SHERIDAN INTERNATIONAL INC. Cash Flow Statement (Partial)-Indirect Method Adjustments to reconcile profit to > > > > > > EA $