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).

		2022			2021
Investments		67,600			96,200
Equipment		387,400			312,000
Less: Accumulated depreciationequipment		(137,800	)		(115,700	)
Accounts receivable		234,000			240,500
Cash		204,100			101,400
Share capitalordinary		208,000			208,000
Retained earnings		373,100			230,100
Current liabilities		174,200			196,300

Additional information: Investments were sold at a loss of 9,100; no equipment was sold; cash dividends paid were 65,000; and net income was 208,000.

PREPARE STATEMENT OF CASH FLOWS