The following three accounts appear in the general ledger of Sheffield Corp. during 2022. From the postings in the accounts, indicate how the information is reported on a statement of cash flows using the indirect method. The loss on disposal of plant assets was $8,700. (Hint: Cost of equipment constructed is reported in the investing activities section as a decrease in cash of $53,300.) (Show amounts that decrease cash flow with either a - sign e.g. - 15,000 or in parenthesis e.g. (15,000).) Sheffield Corp. Partial Statement of Cash Flows 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 $ Loss on Disposal of Plant Assets Net Cash Provided by Operating Activities Cash Flows from Investing Activities Sale of Equipment Construction of Equipment Cash Flows from Financing Activities Net Cash Provided by Investing Activities Payment of Cash Dividends eTextbook and Media