The following are Sheffield Corp.s comparative balance sheet accounts at December 31, 2020 and 2019, with a column showing the increase (decrease) from 2019 to 2020.

COMPARATIVE BALANCE SHEETS
		2020			2019			Increase (Decrease)
Cash		$812,400			$700,100			$112,300
Accounts receivable		1,135,500			1,158,500			(23,000	)
Inventory		1,844,800			1,713,900			130,900
Property, plant, and equipment		3,316,600			2,964,200			352,400
Accumulated depreciation		(1,160,900	)		(1,040,300	)		(120,600	)
Investment in Myers Co.		309,500			274,000			35,500
Loan receivable		250,500						250,500
Total assets		$6,508,400			$5,770,400			$738,000
Accounts payable		$1,015,400			$955,000			$60,400
Income taxes payable		29,900			50,300			(20,400	)
Dividends payable		79,600			100,500			(20,900	)
Lease liabililty		412,000						412,000
Common stock, $1 par		500,000			500,000
Paid-in capital in excess of parcommon stock		1,511,500			1,511,500
Retained earnings		2,960,000			2,653,100			306,900
Total liabilities and stockholders equity		$6,508,400			$5,770,400			$738,000

Additional information:

1.		On December 31, 2019, Sheffield acquired 25% of Myers Co.s common stock for $274,000. On that date, the carrying value of Myerss assets and liabilities, which approximated their fair values, was $1,096,000. Myers reported income of $142,000 for the year ended December 31, 2020. No dividend was paid on Myerss common stock during the year.
2.		During 2020, Sheffield loaned $312,200 to TLC Co., an unrelated company. TLC made the first semiannual principal repayment of $61,700, plus interest at 10%, on December 31, 2020.
3.		On January 2, 2020, Sheffield sold equipment costing $59,600, with a carrying amount of $37,700, for $40,200 cash.
4.		On December 31, 2020, Sheffield entered into a capital lease for an office building. The present value of the annual rental payments is $412,000, which equals the fair value of the building. Sheffield made the first rental payment of $59,700 when due on January 2, 2021.
5.		Net income for 2020 was $386,500.
6.		Sheffield declared and paid the following cash dividends for 2020 and 2019.

		2020		2019
Declared		December 15, 2020		December 15, 2019
Paid		February 28, 2021		February 28, 2020
Amount		$79,600		$100,500

Prepare a statement of cash flows for Sheffield Corp. for the year ended December 31, 2020, using the indirect method.