Additional information: Net income for 2022 was $102,000. Depreciation expense was $31,900. Cash dividends of $41,100 were declared and paid. Bonds payable with a carrying value of $52,600 were redeemed for $52,600 cash. Common stock was issued at par for $42,700 cash. No equipment was sold during 2022. Land was sold for its book value. Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cas -15,000, or in parenthesis e.g. (15,000).) ORIOLE Company Statement of Cash Flows For the Year Ended December 31, 2022 Cash Flows from Operating Activities