Sheridan Company reported net income of $$215,600$ for $2022.$ Sheridan sold equipment that cost $$88,000$ and had a book value of $$52,800$ for $$45,760.$ The comparative balance sheet shows a decrease in accounts receivable of $$16,720$ for the year, a $$11,440$ increase in accounts payable, a $$3,520$ increase in prepaid expenses, and a $$14,960$ increase in accumulated depreciation.Prepare the operating activities section of the statement of cash flows for $2022.$ Use the indirect method.