Additional information: 1. Net income was $30,100, Dividends declared and paid were $24,700 2. All other changes in noncurrent account balances had a direct effect on cash flows, except the change in accumalated depreciation. The land was sold for $7,000. WILDHORSE CORPORATION Statement of Cash Flows For the Year Ended December 31,2022, Cash Flows from Operating Activities: Net Income Adjustments to reconcile net income to Net Cash Provided by Financing Activities Depreciation Expense Loss an Sale of Land Decrease in Accounts Payable