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The comparative balance sheets for Sheridan Company as of December 31 are as follows. SHERIDAN COMPANY Comparative Balance Sheets December 31 Assets 2022 2021 Cash $57,500 $ 49,900 Accounts receivable 40,000 48,200 Inventory 150.800 141,200 Prepaid expenses 21,200 26,600 Land 146,800 132,800 198,400 198,400 Buildings Accumulated depreciation-buildings (58,600) (38,000) Equipment 228,400 155,800 Accumulated depreciation-equipment (49,700) (37,500) Total $734,800 $677,400 Liabilities and Stockholders' Equity Accounts payable $ 46,200 $39,200 Bonds payable 260,000 260,000 Common stock $1 par 196,300 158,300 Retained earnings 232,300 219.900 Liabilities and Stockholders' Equity Accounts payable $ 46,200 $ 39,200 Bonds payable 260,000 260,000 Common stock, $1 par 196,300 158,300 Retained earnings 232,300 219,900 Total $734,800 $677,400 Additional information: 1 2. 3 Operating expenses include depreciation expense of $ 42,000 ($ 20,600 of depreciation expense for buildings and $ 21,400 for equipment). Land was sold for cash at book value. Cash dividends of $ 24,200 were declared and paid. Net income for 2022 was $ 36,600, Equipment was purchased for $ 94,100 cash. In addition, equipment costing $ 21,500 with a book value of $ 12,300 was sold for $9,500 cash 38,000 shares of $1 par value common stock were issued in exchange for land with a fair value of $ 38,000 4. 5 6. 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 - signes -15,000 or in parenthesis es. (15,000).)