please answer the following

Condensed financial data of Sheffield Inc. follow. Additional information: 1. New plant assets costing $101,600 were purchased for cash during the year. 2. Old plant assets having an original cost of $7,300 and accumulated depreciation of $49,100 were sold for $1,200 cash. 3. Bonds payable matured and were paid off at face value for cash. 4. A cash dividend of $26,300 was declared and paid during the year. 5. Common stock was issued at par for cash. 6. There were no significant noncash transactions. Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign eg. - 15,000 or in parenthesiseg (15,000)) SHEFFIELD INC. Statement of Cash Flows $ Adjustments to reconcile net income to $