'E17.15 (LO5), AP Comparative balance sheets for International Company are as follows. Additional information: 1. Net income for 2022 was $135,000. 2. Cash dividends of $70,000 were declared and paid. 3. Bonds payable with a carrying value of $50,000 were redeemed for $50,000 cash. 4. Common stock was issued at par for $50,000 cash. 5. Depreciation expense was $24,000. 6. Sales revenue for the year was $978,000. 7. Land was sold at cost, and equipment was purchased for cash. Instructions Prepare a worksheet for a statement of cash flows for 2022 using the indirect method. Enter the reconciling items directly on the worksheet, using letters to cross-reference each entry