Presented below are dats taken from the records of Sheffeld Company. Additional information 1. Held-to-maturity debt securities carried at a cost of $42,600 on December 31,2019 , were sold in 2020 for $33,900. The loss (not unusual) was incorrectly charged directly to Retained Earnings. 2. Plant assets that cost 550,000 and were 8085 depreciated were sold during 2020 for $0,100. The loss was incorrectiy charged 2. Plant absets that cost 550,000 and were 80% depreciated were sold during 2020 for 58,100 . The loss was incorrectly chareco directly to Retained Eamings 3. Net income as neported on the income statement for the year was $57,400 4. Dividends paid amounted to $13,300. 5. Depreciation charged for the year was $19,700. Prepare a statement of cash flows for the year 2020 using the indirect method. (Show amounts that decreose cash flow with either a - sign es- 15,000 or in parenthesis es (15,000))