Additional information: 1. Net income for 2022 was $130,000, 2. Cash dividends of $42,900 were declared and paid. 3. Bonds piwabie amounting to $78,000 were redecmed for cash $78,000. 4. Commonstock was issued for $54,600 cash. 5. Equipment that cost $65,000 and had a book value of $39,000 was sold for $46,800 during 2022 ; land was sold at cost. (a) Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash fow with either a sign e.s. 15,000 or in parenthesis e.s. (15.000)) Additional information: 1. Net income for 2022 was $130,000, 2. Cash dividends of $42,900 were declared and paid. 3. Bonds piwabie amounting to $78,000 were redecmed for cash $78,000. 4. Commonstock was issued for $54,600 cash. 5. Equipment that cost $65,000 and had a book value of $39,000 was sold for $46,800 during 2022 ; land was sold at cost. (a) Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash fow with either a sign e.s. 15,000 or in parenthesis e.s. (15.000))