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Additional information: 1. Commonstock outstanding January 1,2022, was 67,000 shares, and 71,000 shares were outstanding at December 31,2022 (Use a simple average for weighted-average.) 2.

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Additional information: 1. Commonstock outstanding January 1,2022, was 67,000 shares, and 71,000 shares were outstanding at December 31,2022 (Use a simple average for weighted-average.) 2. The market price of Sheffield stock was $14 on December 31,2022. 3. Cashdividends of $27,740 were declared and paid

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