Oriole Corporation's comparative balance sheets are presented below. Additional information: 1. Net income was $22,600. Dividends declared and paid were $19,000. 2. No noncash investing and financing activities occurred during 2022. 3. The land was sold for cash of $4,500. Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash flow with either a-sign Compute free cash flow. (Enter negative amount using either a negative sign preceding the number eg. -45 or parentheses es. (45).) Free cash flow