The following is a condensed version of the comparative statements of financial position for Sheffield Ltd. for the last 2 years at December 31 (amounts in millions). Additional information: Investments were sold at a loss of $8,260; no equipment was sold; cash dividends paid were \#188,800. (a) Prepare a statement of cash flows for 2022 for Sheffield Ltd. (Show amounts that decrease cash flows with either a - sign e.g. - 15,000 or in parenthesis e.g. (15,000).)