HW Question 14 of 15 < > Splish Brothers Inc's comparative balance sheets are as follows. Splish Brothers Inc. Comparative Balance Sheets December 31 2022 2021 Cash $ 16,600 $ 17,200 Accounts receivable 25,400 22,400 Investments 19,850 16,250 Equipment 59,950 69,850 Accumulated depreciation-equipment (14,150) (10,300) Total $107,650 $115,400 Accounts payable $14,450 $11,050 Bonds payable 10,100 30,000 Common stock 49,900 45,300 Retained earnings 33,200 29.050 Total $107,650 $115,400 Additional information: 1. Net income was $18,450. Dividends declared and paid were $14,300. 2. Equipment which cost $9,900 and had accumulated depreciation of $1,500 was sold for $3,400. 3. No noncash investing and financing activities occurred during 2022. (a) Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash flow -45,000, or in parenthesis e.g. (45,000).)