Additional information: 1. Net income was $22.900. Dividends declared and paid were $20,600. 2. No noncash irvesting 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 cosh flow with either a-sign es -15 000. or in narenthecis ect. 115000L