Additional information: 1. Net income for 2022 was $83,700. There were no gains or losses reported on the statement of income. 2. Cash dividends of $31,500 were declared and paid. 3. Bonds payable amounting to $45,000 were redeemed for cash $45,000. The bonds were originally issued at face value (no premium or discount). 4. Common shares were issued for $37,800 cash. 5. No land was purchased during 2022 . 6. No equipment was disposed of during 2022 . Prepare a statement of cash flows for 2022 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).) leg