Sheffield Corp.'s comparative balance sheets are presented below Sheffield Corp Comparative Balance Sheets December 31 2019 2018 Cash Accounts receivable Land Buildings Accumulated depreciation-buildings $14,800 10,400 23,100 26,200 69,600 20,700 20,500 69,600 (14,800) (10,800) Total $110,800 $118,500 Accounts payable Common stock Retained earnings $12,800 27,900 71,400 19,200 $110,800 $118,500 74,000 24,000 Total Additional information: 1. Net income was $22,200. Dividends declared and paid were $17,400 2. No noncash investing and financing activities occurred during 2020 3. The land was sold for cash of $4,600 Prepare a statement of cash flows for 2020 using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000, or in parenthesis e.g (15,000).)