Kingbird, Inc.'s comparative balance sheets are presented below. Additional information: 1. Net income was $23.000. Dividends dectared and pald were $16,300. 2. No noncash investing and financing activities occurred during 2022. 3. The land wassold for cash of 54,500 . Prepare a statement of cash flows for 2022 using the indirect method ishow amounts that decrease cash flow with either a-sign e.g. 15,000, or in parenthesis e.g. (15,000).) Compute free cash flow. (Enter nefotive.amount using either a nesative sign arectafing the nember c.g. 45 or parentheses e.g. (45). Free cash flow