Help me make a statement of cash flows using the indirect method.

Blue Spruce Corp. reported the following information for 2022. Blue Spruce Corp. Comparative Balance Sheets December 31 Assets 2022 Change Increase/Decrease 2021 Cash $153,400 $93.600 $59.800 Increase Accounts receivable 161,200 57,200 104.000 Increase Inventory Prepaid expenses 114,400 Increase 5.200 Increase 39,000 Decrease Land Buildings 114,400 15.600 143.000 520,000 (54,600) 475,800 (72.800) 10,400 182,000 520,000 (36,400) 176,800 (26,000) Accumulated depreciation-buildings Equipment 18,200 Increase 299,000 Increase 46.800 Increase Accumulated depreciation-equipment Totals $1,456,000 $977,600 Liabilities and Stockholders' Equity Accounts payable $111,800 $104,000 $7,800 Increase Accrued expenses payable 0 26,000 26,000 Decrease Bonds payable 260,000 390,000 Common stock ($1 par) 598,000 156,000 130,000 Decrease 442,000 Increase 184,600 Increase Retained earnings 486,200 301,600 Totals $1,456,000 $977,600 Blue Spruce Corp. Income Statement For the Year Ended December 31, 2022 Sales revenue $2,446,600 Cost of goods sold $1,235,000 Operating expenses 600.600 Interest expense 31,200 Loss on disposal of equipment 5,200 1.872,000 Income before income taxes 574,600 Income tax expense 169,000 Net income $405,600 Additional information: 1. Operating expenses include depreciation expense of $104,000. 2. Land was sold at its book value for cash. 3. Cash dividends of $221.000 were declared and paid in 2022. 4. Equipment with a cost of $431,600 was purchased for cash. Equipment with a cost of $132.600 and a book value of $93.600 was sold for $88,400 cash. 5. Bonds of $130,000 were redeemed at their face value for cash. 6. Common stock ($1 par) of $442,000 was issued for cash. Use this information to prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - signe.g. -15,000 or in parenthesis eg. (15,000).)