The comparative statements of Sheffield Company are presented here. Sheffield Company Income Statements For the Years Ended December 31 Liabilities and Stockholders' Equity Current liabilities \begin{tabular}{lrr} Accounts payable & $160,100 & $144,700 \\ Income taxes payable & 43,300 & 41,400 \\ Total current liabilities & 203,400 & 186,100 \\ Bonds payable & 220,000 & 200,000 \\ \( { } } \) & 423,400 & 386,100 \\ \hline \end{tabular} Stockholders' equity Common stock ( $5 par) \begin{tabular}{rr} 278,000 & 300,700 \\ 540,100262,100 & 496,400164,700 \\ \hline \end{tabular} All sales were on credit. Net cash provided by operating activities for 2022 was $247,000. Capital expenditures were $133,000, and cash dividends paid were $105,145. (or calculation.)