\begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{\begin{tabular}{l} SHERDDAN Company \\ Comparative Balance Sheets \\ December 32 \end{tabular}} \\ \hline Assets & 2022 & 2021 \\ \hline Cash & $73,200 & $32,700 \\ \hline Accounts receivable & 85,600 & 70,500 \\ \hline Inventory & 169,800 & 186,600 \\ \hline Land & 74,000 & 100,600 \\ \hline Equipment & 260,500 & 200,100 \\ \hline Accumulated depreciation-equipment & (65,800) & (33,700) \\ \hline Total & $597,300 & $556,800 \\ \hline \multicolumn{3}{|l|}{ Liabilities and Stockholders' Equity } \\ \hline Accounts payable & $35,400 & $47,300 \\ \hline Bonds payable & 151,400 & 203,000 \\ \hline Common stock ( $1 par) & 217,500 & 173,200 \\ \hline Retained earnings & 193,000 & 133,300 \\ \hline Total & $597,300 & $556,800 \\ \hline \end{tabular} Additional information: 1. Net income for 2022 was $104,100. 2. Depreciation expense was $32,100. 3. Cash dividends of $44,400 were declared and paid. 4. Bonds payable with a carrying value of $51,600 were redeemed for $51,600 cash. 5. Common stock was issued at par for $44,300 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 15,000, or in parenthesis e.g. (15,000).)