Additional information: 1. Dividends in the amount of 6,100 were declared and paid during 2022 . 2. Depreciation expense and amortization expense are included in operating expenses. 3. No unrealized gains or losses have occurred on the investments during the year. 4. Equipment that had a cost of 20,000 and was 70% depreciated was sold during 2022 . Prepare a statement of cash flows 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).)