Additional information: $1$Net income for $2022$ was $$103,4002$Depreciation expense was $$32,0003.$ Cash dividends of $$47,000$ were declared and paid. $4$Bonds payable with a carrying value of $$52,400$ were redeemed for $$52,400$ cash. $5$ Common stock was issued at par for $44,300$ cash. $6.$No equipment was sold during $2022.7.$ Land was sold for its book value $.$ Prepare a statement of cash flows for $2022$ using the indirect method $.$ Show amounts that decrease cash flow with $-15,000,$ or in parenthesis eg $(15,000))$