Exercise 5-15 Presented below is a condensed version of the comparative balance sheets for Sheffield C for the last two years at December 31 2017 2016 Cash Accounts receivable Investments Equipment Accumulated Depreciation-Equipment Current liabilities Common stock Retained earnings $ 336,300 148,200 351,500 140,600 456,000 342,000 98,800 566,200 (201,400) (169,100) 254,600 304,000 583,300 286,900 304,000 336,300 Additional information Investments were sold at a loss of $19,000; no equipment was sold; cash dividends paid were $57,000; and net income was $304,000 Prepare a statement of cash flows for 2017 for Sheffield Corporation. (Show amounts that decrease cash flow with either a -sign e.g. -15,000 or in parenthesis e.g. (15,000).) SHEFFIELD CORPORATION Statement of Cash Flows Adjustments to reconcile net income to