The following are comparative balance sheets for Sheffield Company. SHEFFIELD Company Comparative Balance Sheets December 31 Assets 2022 2021 Cash $72,800 $32,900 Accounts receivable 86,400 70,700 Inventory 169,700 187,400 Land 73,400 101,400 Equipment 260,900 199,500 Accumulated depreciation-equipment (66,000) 100) Total $597,200 $557,800 Liabilities and Stockholders' Equity Accounts payable $35,400 $47,000 Bonds payable 148,800 203,700 Common stock ($1 par) 214,500 174,800 Retained earnings 198,500 132,300 Total $597,200 $557,800 Additional information: 1 Net income for 2022 was $101,600. 2. Depreciation expense was $31,900. 3. Cash dividends of $35,400 were declared and paid. 4. Bonds payable with a carrying value of $54,900 were redeemed for $54,900 cash. 5. Common stock was issued at par for $39,700 cash. 6. No equipment was sold during 2022 7. Land was sold for its book value. Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash flow with either a-sign e.g. -15,000, or in parenthesis e.g. (15,000).) SHEFFIELD Company Statement of Cash Flows Adjustments to reconcile net income to < < Statement of Cash Flows $