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Sheffield Ltd$.$ had the following $2023$ income statement data:

In $2023,$ Sheffield had the following activity in selected accounts:

Prepare Sheffield's cash flows from operating activities section of the statement of cash flows using the indirect method. $($Show

amounts that decrease cash flow with either a negative sign e$.$g$.-10,000$ or in parenthesis e$.$g$.(10,000).)$

Sheffield Ltd$.$

Statement of Cash Flows $($Indirect Method$)$

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