The following information is available for Sheffield Corp. for the year ended December 31, 2022. $ 26,400 6,270 Beginning cash balance Accounts payable increase Depreciation expense Accounts receivable decrease 45,100 5,280 3,410 62,920 114,400 41,800 Inventory decrease Net income Cash received for sale of land at book value Cash dividends paid Income taxes payable decrease Cash used to purchase land Cash used to redeem bonds Cash received from issuing stock 4,290 89,100 72,600 176,000 Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - signes -15,000 or in parenthesis es (15,0001) Sheffield Corp. Statement of Cash Flows-Indirect Method December 31, 2022 Adjustments to reconcile net income to $ > > >