Cash Flow from financing activities. How to do the calculations correctly in this statement of cash flows?

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Net Cash Used by Operating Activities (12,000) Cash Flows from Investing Activities Proceeds from the Sale of Land 31.800 5.200 Proceeds from the sale of Equipment 37.000 Net Cash Provided by Investing Activities Cash Flows from Financing Activities (14,800) Retirement of Bonds Payable 22.800 Issuance of Bonds Payable (16,300) Payment of Dividends (8,300) Net Cash Provided by Financing Activities 16,700 Net Increase in Cash 35.000 Cash at Beginning of Period 44,700 Cash at End of Period SAGE HILL CORPORATION Comparative Balance Sheet Assets Cash Accounts receivable (net) Prepaid insurance Land Equipment Accumulated depreciation Total assets Liabilities and Stockholder's Equity Accounts payable Bonds payable Common stock Retained earnings Total liabilities and stockholder's equity 2022 $44.700 81,500 27,300 16,500 77,500 (18.700) $228,800 2021 $35.000 63,000 17.400 51,000 64,500 (13,000) $217.900 $17,000 25.900 141,000 44.900 $228,800 $7,800 16,900 120,000 73,200 $217.900 Additional information: 1. Net loss for 2022 is $12,000. Net sales for 2022 are $280,000. Cash dividends of $24,600 were declared and paid in 2022 3. Land was sold for cash at a loss of $2.700. This was the only land transaction during the year. 4. Equipment with a cost of $18,600 and accumulated depreciation of $10,800 was sold for $7,800 cash. 5. $14,800 of bonds were retired during the year at carrying (book) value. 6. Equipment was acquired for common stock. The fair value of the stock at the time of the exchange was $30,000. Prepare a statement of cash flows for the year ended December 31, 2022using the indirect method. (Show amounts that dec cash flow with either a-sign e.g.-15,000 or in parenthesis e.g (15,000). Do not leave any answer field blank. Enter for amount