Coronado Corporation's comparative balance sheets are presented below. CORONADO CORPORATION Comparative Balance Sheets December 31 2022 2021 Cash $14.900 Accounts receivable 21,700 20.000 $10.800 23.200 26.200 70,300 (10.500) Land Buildings Accumulated depreciation-buildings Total 70,300 (15,100) $111.800 $120,000 $12,700 74,600 Accounts payable Common stock Retained earnings Total $27.900 68.500 23.600 $120.000 24,500 $111,800 Additional information: 1. 2. Net income was $23,100. Dividends declared and paid were $22.200. No noncash investing and financing activities occurred during 2022. The land was sold for cash of $4.600. . 3. Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash flow with either a-signeg. -15,000, or in parenthesis eg. (15,000).) CORONADO CORPORATION Statement of Cash Flows - Indirect Method OT Adjustments to reconcile net income to $ >