Additional information: 1. Net income was $22,900. Dividends declared and paid were $20,600. 2. No noncash investing and financing activities occurred during 2022. 3. The land was sold for cash of $4,800. Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash flow with either a-sign e.g. Compute free cash flow. (Enter negative amount using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Free cash flow