The net income for Sheffield Co$.$ for $2022$ was $$276,200.$ For $2022,$ depreciation on plant assets was $$72,400,$ and the company

incurred a loss on disposal of plant assets of $$30,800.$

Compute net cash provided by operating activities under the indirect method, assuming there were no other changes in the company's

accounts. $($Show amounts that decrease cash flow with either $a-$ sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).)$

Sheffield Co$.$

Statement of Cash Flows$-$Indirect Method

Adjustments to reconcile net income to

$