,llows. 1. Operating expenses include depreciation expense of $42,000 ( $26,500 of depreciation expense for buildings and $15,500 for equipment). 2. Land was sold for cash at book value. 3. Cash dividends of $46,500 were declared and paid. 4. Net income for 2022 was $45,800. 5. Equipment was purchased for $94,300 cash. In addition, equipment costing $21,000 with a book value of $12,600 was sold for $5,000 cash. 6. 31,600 shares of $1 par value common stock were issued in exchange for land with a fair value of $31,600. Prepare a statement of cash flows for the year ended December 31, 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).) BONITA COMPANY Statement of Cash Flows ^ $ Adjustments to reconcile net income to ^$ $