Oriole Corporation's comparative balance sheets are presented below. ORIOLE CORPORATION Comparative Balance Sheets December 31 2022 2021 Cash $23,570 $11,200 Accounts receivable 18,700 24,400 Land 18,500 27,000 Building 70,500 70,500 Accumulated depreciation (16,000) (10,500) Total $115,270 $122,600 Accounts payable $12,870 $32,100 Common stock 76,000 69,500 Retained earnings 26,400 21,000 Total $115,270 $122,600 Additional information: 1. Net income was $28,900. Dividends declared and paid were $23,500. 2. All other changes in noncurrent account balances had a direct effect on cash flows, except the change in accumulated depreciation. The land was sold for $6,400. ORIOLE CORPORATION Statement of Cash Flows $ Adjustments to reconcile net income to $ $