The comparative statements of Sheffield Company are presented here. Sheffield Company Income Statements For the Years Ended December 31 Sheffield Company Balance Sheets December 31 Assets 2022 Current assets Liabilities and Stockholders' Equity Current liabilities Accounts payable $160,100$144,700 Income taxes payable Total current liabilities 203,40043,300186,10041,400 Bonds payable Total liabilities Stockholders' equity Common stock ( $5 par) Retained earnings Total stockholders' equity Total liabilities and stockholders' equity 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. 2 decimal places, e.g. 1.65 or 1.65:1