Assets Cash Accounts receivable Inventory Land Equipment Pina Colada Company Comparative Balance Sheets December 31 Accumulated depreciation-equipment Total Liabilities and Stockholders' Equity 2022 2021 $ 72,500 $ 32,800 85,600 70,900 169,600 186,800 73,600 100,100 259,400 200,800 (66,300) (34,100 ) $594,400 $557,300 Accounts payable $ 35,500 $ 46,600 Bonds payable 149.100 203,700 Common stock ($1 par) 214,400 175,800 Retained earnings 195,400 131,200 Total $594,400 $557,300 Additional information: 1. Net income for 2022 was $101,800. 2. Depreciation expense was $32,200. 3. Cash dividends of $37,600 were declared and paid. 4. Bonds payable amounting to $54,600 were redeemed for cash $54,600. 5. Common stock was issued for $38,600 cash. 6. No equipment was sold during 2022. 7. Land was sold for its book value. Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000, or in parenthesis e.g. (15,000).) Dina Colada Co