Current Artempt in Proeress The foliowing are comparative balince sheets for Sheffold Comaan. Addiond infarmition 1. Net income for 2022 was $102.500 2 Devedation enense was $32.500 3. Cashi dividends of $40000 were declared and paid 4. Bands paysule with a carrying valug of $53.500 were redsemed for $53500cash 5. Commonstockwes issued at par for $38,100 cash 6. No equipment was sold during 2022 7. Land was sold for its boak value: Prepare a stitement of cash flows for 2022 using the indirect method, (Show amounts chat decreose cash forw with enther a - 36 ? -15,000, or in powenthesis es (is,000i)