Partial financial statements for 2023 and 2024 for Sheffield Company are given below: Balance Sheet December 31, 2023 Assets Liabilities & Equity Cash $1296000 Accounts payable $615600 Accounts receivable 1166400 Buildings and equipment 4860000 Accumulated depreciation- (1620000) Common stock 3726000 buildings and equipment Patents 583200 Retained earnings 1944000 $6285600 $6285600 Statement of Cash Flows For the Year Ended December 31, 2024 Increase (Decrease) in Cash Cash flows from operating activities