Bramble Corporation's comparative balance sheets are presented below. BRAMBLE CORPORATION Comparative Balance Sheets December 31 2022 2021 Cash $15,000 $10,700 Accounts receivable 21,100 23,900 Land 19,700 25,900 Buildings 70,000 70,000 Accumulated depreciation-buildings (15,300) (10,700) Total $110,500 $119,800 Accounts payable $11,900 $31,600 Common stock 75,400 69,300 Retained earnings 23,200 18,900 Total $110,500 $119,800 Additional information: 1. Net income was $22,900. Dividends declared and paid were $18,600. 2. No noncash investing and financing activities occurred during 2022. 3. The land was sold for cash of $4,900. 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).) BRAMBLE CORPORATION Statement of Cash Flows December 31.2022 Cash Flows from Operating Activities Net Income Adjustments to reconcile net income to