Your answer is partially correct. Sheffield Corp. reported net income of $199,990 for 2022. Sheffield Corp. also reported depreciation expense of $35,840 and a loss of $4,540 on the disposal of plant assets. The comparative balance sheets show an increase in accounts receivable of $15,600 for the year, a $16,930 increase in accounts payable, and a $4,090 increase in prepaid expenses. Prepare the operating activities section of the statement of cash flows for 2022. Use the indirect method. (Show amounts that decrease cash flow with either a - sign e.g.-15,000 or in parenthesis e.g. (15,000).) Sheffield Corp. Partial Statement of Cash Flows For the Year Ended December 31, 2022 Cash Flows from Operating Activities Net Income $ 199,990 Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense 35,840 Loss on Disposal of Plant Assets 4,540 Increase in Accounts Receivable 40380 Increase in Accounts Payable 16,930 Increase in Prepaid Expenses 57310 77000 Net Cash Provided by Operating Activities 122990