Create a statement of cash flows please.

Condensed financial data of Sheffield Corp. follow. Sheffield Corp. Comparative Balance Sheets December 31 2017 2016 Assets Cash Accounts receivable Inventory Prepaid expenses Long-term investments Plant assets Accumulated depreciation Total $104,23.2 $62,436 49,020 132,677 33,540 140,610 312,825 113,262 145,125 36,636 178,020 367,650 (64,500 )(67,080 ) $880,425$664,028 Liabilities and Stockholders' Equity Accounts payable Accrued expenses payablee Bonds payable Common stock Retained earning:s Total $ 131,580 21,285 141,900 283,800 301,860 $86,817 27,090 188,340 225,750 136,031 $880,425$664,028