Comparative Balance Sheets December 31 Assets 2022 2021 Cash $ 83,000 $ 22,000 Accounts receivable 85,000 76,000 Inventory 175,000 189,000 Land 75,000 100,000 Equipment 250,000 200,000 Accumulated depreciation- (61,000) (32,000) equipment Total $607,000 $555,000 Liabilities and Stockholders' Equity Accounts payable $ 39,000 $ 47.000 Bonds payable 150,000 200,000 Common stock ($1 par) 226,000 174,000 Retained earnings 192,000 134,000 Total $607,000 $555,000 Additional information: 1. Net income for 2022 was $93,000. 2. Cash dividends of $35,000 were declared and paid. 3. Bonds payable amounting to $50,000 were redeemed for cash $50,000. 4. Common stock was issued for $52,000 cash. 5. No equipment was sold during 2022 but land was sold at cost. Instructions Prepare a statement of cash flows for 2022 using the indirect method