Please dont copy other chegg answers because they make look the same but the questions and numbers are different so please answer this correctly.

Presented here are the financial statements of Sheffield Company. Liabilities and Stockholders' Equity Accounts payable $28,100$16,000 Income taxes payable 7,0008,100 Bonds payable Common stock Retained earnings Total \begin{tabular}{rrr} 18,300 & & 13,300 \\ 48,200 & & 43,800 \\ \cline { 1 - 2 } \cline { 3 - 4 } & & $113,400 \\ \hline \hline \end{tabular} Sheffield Company Income Statement For the Year Ended December 31, 2022 Sales revenue $242,400 Cost of goods sold Gross profit 65,600 Selling expenses $17,550 Income from operations 42,200 1. Depreciation expense was $14,700. 2. Dividends declared and paid were $26,960. Additional data: 1. Depreciation expense was $14,700. 2. Dividends declared and paid were $26,960. 3. During the year equipment was sold for $9,800 cash. This equipment cost $18,400 originally and had accumulated depreciation of $8,600 at the time of sale. 4. Bonds were redeemed at their carrying value. 5. Common stock was issued at par for cash. Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a- sign e.g. -15,000 orin marnnthorien o /15 nnnII