need help with the following

Crane Corporation's comparative balance sheets are presented below. CRANE CORPORATION Comparative Balance Sheets December 31 2022 2021 Cash $14,200 $10,000 Accounts receivable 20,700 22,900 Land 19,500 25,500 69,500 69,500 Buildings Accumulated depreciation-buildings (14,500) (10,000) Total $109,400 $117,900 $11,800 $27,600 Accounts payable Common stock 74,000 71,000 Retained earnings 23,600 19,300 Total $109,400 $117,900 Additional information: 1. 2. Net income was $22,100. Dividends declared and paid were $17,800. No noncash investing and financing activities occurred during 2022. The land was sold for cash of $4,400. 3. Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash flow with either a - sign eg. -15,000, or in parenthesis eg. (15,000).) CRANE CORPORATION Statement of Cash Flows - Indirect Method Adjustments to reconcile net income to > > >