Question 9 View Policies Current Attempt in Progress Sheffield Corp.'s income statement contained the condensed information below. Sheffield Corp Income Statement For the Year Ended December 31, 2022 Service revenue $1,164,000 Operating expenses, excluding depreciation Depreciation expense Loss on disposal of plant assets Income before income taxes Income tax expense $736,800 66,000 19,200 822.000 342,000 67,200 Net income $274,800 Sheffield Corp.'s balance sheets contained the following comparative data at December 31. Accounts receivable Accounts payable Income taxes payable 2022 2021 $84,000 $72,000 49,200 38,400 15,600 8,400 Accounts payable pertain to operating expenses. Prepare the operating activities section of the statement of cash flows 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).) Sheffield Corp. Partial Statement of Cash Flows Adjustments to reconcile net income to