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The following are comparative balance sheets for Crane Company. Crane Company Comparative Balance Sheets December 31 Assets 2022 2021 Cash $72,500 $32,800 Accounts receivable 85,600 70,900 Inventory 169,600 186,800 Land 73,600 100,100 Equipment 259,400 200,800 Accumulated depreciation equipment (66,300) (34,100) Total $594,400 $557,300 Liabilities and Stockholders' Equity Accounts payable $35,500 $46,600 Bonds payable 149.100 203,700 Common stock ($1 par) 214,400 175,800 Retained earnings 195,400 131,200 Total $594,400 $557,300 Additional information: 1. Net income for 2022 was $101,800. 2. Depreciation expense was $32,200. 3. Cash dividends of $37,600 were declared and paid. 4. Bonds payable with a carrying value of $54,600 were redeemed for $54,600 cash. 5. Common stock was issued at par for $38,600 cash. 6. No equipment was sold during 2022. 7. Land was sold for its book value. Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash CRANE COMPANY Statement of Cash Flows - Indirect Method Adjustments to reconcile net income to . $