Crane Corporation's comparative balance sheets are presented below. CRANE CORPORATION Comparative Balance Sheets December 31 2022 2021 Cash $22,370 $10,900 Accounts receivable 18,400 23,800 Land 18,200 26,400 Building 70,200 70.200 Accumulated depreciation (15,400) (10,200) Total $113,770 $121,100 Accounts payable $12,570 $31,500 Common stock 75,400 69,200 Retained earnings 25,800 20,400 Total $113,770 $121.100 Additional information: 1. Net income was $28,300. Dividends declared and paid were $22,900. 2. All other changes in noncurrent account balances had a direct effect on cash flows, except the change in accumulated depreciation. The land was sold for $6.100. (a) 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 eg. (15,000).) CRANE CORPORATION Statement of Cash Flows V Adjustments to reconcile net income to $ $