not sure if the top part i did is right thank you!

KINGBIRD CORPORATION Comparative Balance Sheet Assets 2022 2021 Cash $35.400 $33,600 Accounts receivable (net) 88,000 64,500 Prepaid insurance 29,300 19,200 Land 20,500 49,000 Equipment 81,500 69,500 Accumulated depreciation (15,800) (13,000) Total assets $238,900 $222,800 Liabilities and Stockholder's Equity Accounts payable $24,500 $8,100 Bonds payable 25,400 16,200 Common stock 148,000 120,000 Retained earnings 41,000 78,500 Total liabilities and stockholder's equity $238,900 $222,800 Additional information: 1. Net loss for 2022 is $13,000. Net sales for 2022 are $290,000. 2. Cash dividends of $24,800 were declared and paid in 2022. 3. Land was sold for cash at a loss of $3,500. This was the only land transaction during the year. 4. Equipment with a cost of $17,800 and accumulated depreciation of $10,900 was sold for $6,900 cash. 5. $12,900 of bonds were retired during the year at carrying (book) value. 6. Equipment was acquired for common stock. The fair value of the stock at the time of the exchange was $33,000. 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). Do not leave any answer field blank. Enter O for amounts.) KINGBIRD CORPORATION Statement of Cash Flows Cash Flows from Operating Activities Net Income /(Loss) $ (13,000.00) Adjustments to reconcile net income to Cash Flows from Operating Activities Depreciation Expense $ 13700 Increase in Accounts Payable 3500 Issuance of Bonds Payable > > > > > >