Sheridan Ltd. reported the following for the fiscal year 2024: Additional information: 1. Accounts receivable decreased by $16,200 during the year. 2. Inventory increased by $7,560 during the year. 3. Prepaid expenses decreased by $5,400 during the year. 4. Accounts payable to suppliers increased by $10,800 during the year. 5. Accrued expenses payable increased by $4,320 during the year. 6. Income tax payable decreased by $6,480 during the year. Prepare the operating activities section of the cash flow statement using the indirect method. (Show amounts that decrease cash flow.