The balance sheet data of Sheffield Corp. at the end of 2021 and 2020 follow: 2021 Cash $ 109000 Accounts receivable (net) 242000 Inventory 278000 Prepaid expenses 41000 Buildings and equipment 358000 Accumulated depreciation-buildings and equipment (74000) Land 361000 Totals $1315000 2020 $ 140000 179000 179000 101000 301000 (32000) 161000 $1029000 $271000 49000 $221000 71000 157000 Accounts payable Accrued expenses Notes payable-bank, long-term Mortgage payable Common stock, $10 par Retained earnings (deficit) 121000 842000 32000 $1315000 642000 (62000) $1029000 Land was acquired for $200000 in exchange for common stock, par 5200000, during the year; all equipment purchased was for cash. Equipment costing 523000 was sold for $10000; book value of the equipment was $18000 and the loss was reported as an ordinary item in net income. Cash dividends of s31000 were charged to retained earnings and paid during the year; the transfer of net income to retained earnings was the only other entry in the Retained Earnings account. In the statement of cash flows for the year ended December 31, 2021, for Sheffield Corp.: The net cash provided by operating activities was O $90000 O $98000. O $125000 O $106000