Additional information: 1. Net income was $22,100. Dividends declared and paid were $17,800. 2. No noncash investing and financing activities occurred during 2022. 3. The land was sold for cash of $4,400. \% Your answer is partially correct. Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. Cash Flows from Operating Activities Net income Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense $45000 Decrease in Accounts Receivable v \begin{tabular}{|c|c|} \hline 22000 \\ \hline \end{tabular} Loss on Disposal of Plant Assets 16000 $22100 Net Cash Provided by Operating Activities Sale of Land Net Cash Provided by Investing Activities Cash Flows from Financing Activities Issuance of Common Stock \begin{tabular}{rr} \hline 17800 \\ \hline \end{tabular} Net Cash Provided bv Financine Activities