Presented here are the financial statements of Sheffield Company. Additional data: 1. Depreciation expense was $14,900. 2. Dividends declared and paid were $24,140. 3. During the year, equipment was sold for $9,800cash. This equipment originally cost $18,300 and had accumulated depreciation of $8,500 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 flow5 using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. - 15,000 Net increase in Cash