Oriole Corporation's comparative balance sheets are as follows. ORIOLE CORPORATION Comparative Balance Sheets December 31 2022 2021 Cash $16,600 $17,700 Accounts receivable 24,900 22,500 Investments 20,250 16,150 Equipment 59,750 70,150 Accumulated depreciation-equipment (13,750) (10,100) Total $107,750 $116,400 Accounts payable $14,650 $11,050 Bonds payable 10,800 30,100 Common stock 50,500 44,600 Retained earnings 31,800 30,650 Total $107,750 $116,400 Additional information: 1. Net income was $18,650. Dividends declared and paid were $17,500. 2. Equipment which cost $10,400 and had accumulated depreciation of $1,800 was sold for $3,800. 3. No noncash investing and financing activities occurred during 2022. 4. Bonds were retired at their carrying value. (a) Prepare a statement of cash flows for 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).) ORIOLE CORPORATION Statement of Cash Flows $ Adjustments to reconcile net income to