1. Operating expenses include depreciation expense of $42,0001$25,600 of depreciation expense for buildings and $16,400 for equipment). 2. Land was sold for cash at book value. 3. Cash dividends of $48,700 were declared and paid. 4. Net income for 2022 was $44,500. 5. Equipment was purchased for $94,000 cash. In addition, equipment costing $21,700 with a book value of $13,000 was sold for $6,700 cash 6. 30,700 shares of $1 par value common stock were issued in exchange for land with a fair value of $30,700. Prepare a statement of cash flows for the year ended December 31, 2022. using the indirect method. (Show amounts that decrease cash flow with either a-sign es. 15,000 or in parenthesis es. (15,000).) The comparative balance sheets for Coronado Company as of December 31 are as follows. Additional information