Crane Corporation's comparative balance sheets are presented below. CRANE CORPORATION Comparative Balance Sheets December 31 2022 2021 Cash $14,200 $11,000 Accounts receivable 21,500 23,500 Land 19,600 25,800 Buildings 70,100 70,100 Accumulated depreciation-buildings (15,400) (10,500) Total $110,000 $119,900 Accounts payable $11,900 $27,700 Common stock 75,900 73,600 Retained earnings 22,200 18,600 Total $110,000 $119,900 Additional information: 1. Net income was $22,500. Dividends declared and paid were $18,900. 2. No noncash investing and financing activities occurred during 2022. 3. The land was sold for cash of $4,900. 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.g. (15,000).) CRANE CORPORATION Statement of Cash Flows - Indirect Method Adjustments to reconcile net income to $ $ Compute free cash flow. (Enter negative amount using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Free cash flow $