Additional information: 1. Net income for 2022 was $102500 2. Depreciation expense war 534500 . 3. Cash dividends of 540009 were dectared and gait 1. Net income for 2022 was $102,500. 2. Depreciation expense was $32,500. 3. Cash dividends of $40,000 were declared and paid. 4. Bonds payable amounting to $53,500 were redeemed for cash $53,500. 5. Commonstock was issued for $38,100 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 cosh flow 15,000, or in parenthesis eg. (15,000)