nted below. SHEFFIELD COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020 Sales revenue $6,860 \begin{tabular}{ll} Cost of goods sold & 4,710 \\ \cline { 2 } Gross margin & 2,150 \end{tabular} \begin{tabular}{lr} Selling and administrative expenses & 920 \\ \cline { 2 } Income from operations & 1,230 \end{tabular} Other revenues and gains \begin{tabular}{lr} Gain on sale of investments & 80 \\ \cline { 2 } Income before tax & 1,310 \\ Income tax expense & 530 \\ \hline Net income & 780 \\ Cash dividends & 260 \\ \hline Income retained in business & $520 \\ \hline \end{tabular} Additional information: During the year, $70 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 indirect method. (Show amounts that decrease cash flow with either a-sizn eg. 15,000 or in parenthesiseg. (15,000) ) Aditictmente to racrancile nat incomen to