Carla Vista Corporation's comparative balance sheets are presented below. CARLA VISTA CORPORATION Comparative Balance Sheets December 31 2021 2022 $25,170 Cash $11,600 Accounts receivable 19,100 25,200 Land 18.900 27,800 Building 70.900 70,900 (16,800) (10,900) $117.270 $124,600 $13,270 $32,900 Accumulated depreciation Total Accounts payable Common stock Retained earnings Total 76,800 69,900 27,200 21,800 $117.270 $124,600 Additional information: 1 Net income was $29,700. Dividends declared and paid were $24,300. 2 All other changes in noncurrent account balances had a direct effect on cash flows, except the change in accumulated depreciation. The land was sold for $6,800. 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.s. (15,000).) CARLA VISTA CORPORATION Statement of Cash Flows For the Year Ended December 31, 2022 Cash Flows from Operating Activities Net Income $ 29,700 Adjustments to reconcile net income to Cash Flows from Operating Activities + Depreciation Expense Loss on Sale of Land TONE Decrease in Accounts Receivable Decrease in Accounts Payable Net Cash Provided by Operating Activities : IT Cash Flows from Investing Activities Sale of Land Net Cash Provided by Investing Activities . Issuance of Common Stock Net Cash Provided by Operating Activities Cash Flows from Investing Activities Sale of Land Net Cash Provided by Investing Activities Issuance of Common Stock || DONE Payment of Dividends Net Cash Provided by Financing Activities Net Cash Provided by Operating Activities