low Additional information: 1. Operating expenses include depreciation expense of $42,000 ( $25,000 of depreciation expense for building5 and $17.000 for equipment). 2. Land was sold for cash at book value. 3. Cash dividends of $44,300 were declared and paid. 4. Net income for 2022 was $45,300 5. Equipment was purchased for $95,300 cash. In addition, equipment costing $21,600 with a book value of $12,700 was sold for $5,900 cash. 6. 31,200 shares of $1 par value common stock were issued in exchange for land witha fair value of $31,200. 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 es. - 15,000 or in parenthesis es. (15,000) ). SWIFTY COMPANY Statement of Cash Flows Deceinber 31, 2022 Cash Flows from Operating Activities Net Income Adjustments to reconcile net income to Noncash Imvesting and Financing Activities Decrease in Accounts Receivable 5 eTextbook and Media Sine lor Lter Last saved 1 second ago Attempts: 0 of 3 used Submit