Sheffield Inc. reports under IFRS and has adopted the policy of classifying interest received as an investing activity. During 2020, Yang lent $26,100 to a key supplier in exchange for a two-year interest-bearing promissory note. Interest revenue earned on the note and recorded on the statement of income was in the amount of $360 and a balance of $120 for interest receivable was reported on the statement of financial position at December 31, 2020, relating to the note. Prepare Sheffields cash flows from (used by) investing activities section of the statement of cash flows. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)