Lily Corporations comparative balance sheets are presented below.

LILY CORPORATION Comparative Balance Sheets December 31
		2022			2021
Cash		$14,800			$10,400
Accounts receivable		20,700			23,100
Land		20,500			26,200
Buildings		69,600			69,600
Accumulated depreciationbuildings		(14,800)			(10,800)
Total		$110,800			$118,500
Accounts payable		$12,800			$30,900
Common stock		74,000			68,400
Retained earnings		24,000			19,200
Total		$110,800			$118,500

Additional information:

1.		Net income was $22,200. Dividends declared and paid were $17,400.
2.		No noncash investing and financing activities occurred during 2022.
3.		The land was sold for cash of $4,600.

(a)

Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000, or in parenthesis e.g. (15,000).)

The following are comparative balance sheets for Bramble Company.

BRAMBLE Company Comparative Balance Sheets December 31
Assets		2022			2021
Cash		$72,700			$33,400
Accounts receivable		86,300			71,100
Inventory		169,700			187,500
Land		72,200			101,400
Equipment		260,400			199,300
Accumulated depreciationequipment		(65,700)			(34,300)
Total		$595,600			$558,400
Liabilities and Stockholders Equity
Accounts payable		$35,500			$47,500
Bonds payable		148,300			203,300
Common stock ($1 par)		217,500			172,500
Retained earnings		194,300			135,100
Total		$595,600			$558,400

Additional information:

1.		Net income for 2022 was $104,100.
2.		Depreciation expense was $31,400.
3.		Cash dividends of $44,900 were declared and paid.
4.		Bonds payable with a carrying value of $55,000 were redeemed for $55,000 cash.
5.		Common stock was issued at par for $45,000 cash.
6.		No equipment was sold during 2022.
7.		Land was sold for its book value.

Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000, or in parenthesis e.g. (15,000).)