The statement of income of Sheffield Transport inc. for the year ended December 31,2023 , reported the following condensed information: Sheffield's statement of financial position included the following comparative data at December 31 : Prepare the operating activities section of the statement of cash flows for the year ended December 31, 2023, using the indirect method. (Show amounts that decrease cash flow with either a-sign es. \\( -15,000 \\) or in parenthesis es. \\( (15,000) \\) ) Sheffield's statement of financial position included the following comparative data at December 31 : Additional information: Operating expenses include \\( \\$ 180,000 \\) in depreciation expense. The company follows IFRS. Assume that interest is treated as an operating activity for purposes of the statement of cash flows