7i......._...tiuan halanmen rhonte far Shoridan Cnmnanv as nf December 31 are as follow5. 1. Operating expenses include depreciation expense of $42,000($20,600 of depreciation expense for buildings and $21,400 for equipment). 2. Land was sold for cash at book value. 3. Cash dividends of $24,200 were declared and paid. 4. Net income for 2022 was $36,600. 5. Equipment was purchased for $94,100 cash, In addition, equipment costing $21,500 with a book value of $12,300 was sold for $9.500 cash. 6. 38,000 shares of $1 par value common stock were issued in exchange for land with a fair value of $38,000. 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 e. 15,000 or in parenthesis es. (15,000).)