Cheyenne Corp's comparative balance sheets are presented below. Cash Accounts receivable Land Buildings Accumulated depreciation-buildings Total Cheyenne Corp. Comparative Balance Sheets December 31 Accounts payable Common stock Retained earnings Total 2022 $15,100 21,500 20,500 70,100 (15,000) $112,200 $ 12,500 75,800 23,900 2021 $ 10,300 23,800 26,400 70,100 (10,300) $120,300 $ 31,400 70,100 18,800 $112,200 $120,300

Cheyenne Corp's comparative balance sheets are presented below. Additional information: 1. Net income was $22,200. Dividends declared and paid were $17,100. 2. No noncash investing and financing activities occurred during 2022. 3. The land was sold for cash of $4,800. Compute free cash flow. (Enter negative amount using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Prenare a statement of rach flows for 2022 ucing the indirest methnd (Show amounts that