Condensed financial data of Sheffield Company for 2020 and 2019 are presented below. Additional information: During the year, $60 of common stock was issued in exchange for plant assets. No plant assets were sold in 2020. Prepare a statement of cash flows using the direct method. (Show amounts in the investing and financing sections tha with either a-sign e.g. 15,000 or in parenthesis eg. (15,000)