Crane Corporation's comparative balance sheets are presented below. CRANE CORPORATION Comparative Balance Sheets December 31 2022 2021 Cash $14,200 $10,000 Accounts receivable 20,700 22,900 Land 19.500 25,500 Buildings 69,500 69,500 Accumulated depreciation-buildings (14,500) (10,000) Total $109,400 $117,900 Accounts payable $11,800 $30,600 Common stock 74,000 68,000 Retained earnings 23,600 19,300 Total $109,400 $117,900 Additional information: Net income was $22,100. Dividends declared and paid were $17.800. 1. 2. No noncash investing and financing activities occurred during 2022. 3. The land was sold for cash of $4,400. Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash flow with either a-sign eg-15,000, or in parenthesis eg. (15,000).) CRANE CORPORATION Statement of Cash Flows For the Year Ended December 31, 2022