The following information is available for Sheffield Corp. for the year ended December 31, 2022. Beginning cash balance Accounts payable decrease Depreciation expense Accounts receivable increase Inventory increase Net income Cash received for sale of land at book value Cash dividends paid Income taxes payable increase Cash used to purchase building Cash used to purchase treasury stock Cash received from issuing bonds $ 49,500 4,070 178,200 9,020 12.100 312,510 38.500 13,200 5,170 317.900 28,600 220,000 Prepare a statement of cash flows using the indirect method (Show amounts that decrease cash flow with either a-sign eg. 15,000 or in parenthesise.g. (15,000)) Sheffield Corp. Statement of Cash Flows-Indirect Method For the Year Ended December 31, 2022 Cash Flows from Operating Activities Net Income Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense Increase in Accounts Receivable Increase in Inventory Increase in Accounts Payable Increase in Income Taxes Payable Increase in Income Taxes Payable Net Cash Provided by Operating Activities Cash Flows from Investing Activities e Textbook and Media