please compleate this cash flow statement, thank you!

Sheridan Corporation's comparative balance sheets are presented below. Additional information: 1. Net income was $22.200. Dividends declared and paid were $17.100. 2. No noncash imvesting and financing activities occurred during 2022. 3. The land was sold for cash of $4,800. Prepare a statement of cash flows for 2022 using the indirect method. (Show ancunts that dearyase cash flow wth elther a - slev eg 15,000 or ln parenthesls ee (15.000) ) A