Not sure why the pictures turned sideways when I uploaded.

A comparative balance sheet for Sheridan Company appears below: Additional information: 1. Net income for the year ending December 31,2022 was $38,500. 2. Cash dividends of $18,500 were declared and paid during the year. 3. Long-term investments that had a cost of $24,000 were sold for $17,500. 4. Sales for 2022 were $123,500. 5. No equipment was sold during the year. 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).) 1