Sheffield Corp's comparative balance sheets are as follows. Additional information: 1. Net income was $18,450. Dividends declared and paid were $14,600. 2. Equipment which cost $9,600 and had accumulated depreciation of $1,700 was sold for $3,600. 3. No noncash investing and financing activities occurred during 2022. Cash Flows from Investing Activities Purchase of Investments Sale of Equipment Net Cash Used by Investing Activities Cash Flows from Financing Activities Retirement of Bonds Payment of Dividends Issuance of Common Stock Net Cash Used by Financing Activities Net Decrease in Cash Cash at Beginning of Period Cash at End of Period Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash flow with either a-sign es