Additional information:

Net income for $2022$ was $$104,100.$

Depreciation expensewas $$32,100.$

Cash dividends of $$44,400$ ware declarsed and paid.

Bands payable amounting to $$51,600$ ware redesmed for cash $$51,600.$

Comman stock was issuad for $$44,300$ cash.

No equipmant was sold durina $2022.$

Land was sold for its book value.

Prapars a statamant of cash flavg for $2022$ using the indirset mathod. $($Show amounts that decrease cash flow with either $g-$ sinn es$.$