Condensed financial data of Sheffield Corp. follow. \begin{tabular}{|c|c|c|} \hline Liabilities and Stockholders' Equity & & \\ \hline Accounts payable & $111,300 & $67,100 \\ \hline Accrued expenses payable & 16,100 & 17,300 \\ \hline Bonds payable & 111,000 & 149,300 \\ \hline Common stock & 220,000 & 174,700 \\ \hline Retained earnings & 248,800 & 103,900 \\ \hline Total & $707,200 & $512,300 \\ \hline \end{tabular} Additional information: 1. New plant assets costing $79,900 were purchased for cashduring the year. 2. Old plant assets having an original cost of $47,800 and accumulated depreciation of $37,400 were sold for $2,900cash. 3. Bonds payable matured and were paid olf at face value for cash. 4. A cash dividend of $28,800 was declared and paid during the year. 5. Common stock was issued at par for eash Prepare a 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.s. (15,000).) Adjustments to reconclienet income to 5 5