Prepare the statement of cash glows using the indirect method.

Please show all work

Condensed financial data of Sheffield Inc. follow. SHEFFIELD INC. \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{\begin{tabular}{c} SHEFFIELD INC. \\ Comparative Balance Sheets \\ December 31 \end{tabular}} \\ \hline Assets & 2022 & 2021 \\ \hline Cash & $84,500 & $50,700 \\ \hline Accounts receivable & 88,300 & 37,000 \\ \hline Inventory & 111,500 & 102,000 \\ \hline Prepaid expenses & 29,500 & 27.400 \\ \hline Long-term investments & 139.500 & 113,100 \\ \hline Plant assets & 285,400 & 241,100 \\ \hline Accumulated depreciation & (46,800) & (48.300) \\ \hline Total & $691,900 & $523.000 \\ \hline \multicolumn{3}{|c|}{ Liabilities and Stockholders' Equity } \\ \hline Accounts payable & $110,200 & $65.900 \\ \hline Accrued expenses payable & 16,100 & 21.400 \\ \hline Bonds payable & 113,100 & 149,900 \\ \hline Common stock & 219.500 & 174,200 \\ \hline Retained earnings & 233,000 & 111.600 \\ \hline Total & $691,900 & $523,000 \\ \hline \end{tabular} Additional information: 1. New plant assets costing $101,600 were purchased for cash during the year 2. Old plant assets having an original cost of $57,300 and accumulated deprectition of $49,100 were sold for $1.200 cash. 3. Bonds parable matured and were paid off at face value for cish. 4. A cash dividend of $26,300 was declared and paid during the year: 5. Common stock was issund at par for cash 6. There were no significant noncash transactions