The following account balances relate to the stockholders' equity accounts of Sheffield Corp, at year$-$end.

$($a$)$

What was the amount of net income reported by Sheffield Corp in $2022?$

Net income $

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$($b$)$

Determine the amounts of any cash inflows or outflows related to the common stock and dividend accounts in $2022.$

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$($c$)$

Indicate where each of the cash inflows or outflows identified in $($b$)$ would be classified on the statement of cash flows.

Commonstock