Please solve it correctly.

The following information is available for Sunland Company for the year ended December 31, 2022.

Beginning cash balance		$ 20,400
Accounts payable increase		4,845
Depreciation expense		34,850
Accounts receivable decrease		4,080
Inventory decrease		2,635
Net income		48,620
Cash received for sale of land at book value		88,400
Cash dividends paid		32,300
Income taxes payable decrease		3,315
Cash used to purchase land		68,850
Cash used to redeem bonds		56,100
Cash received from issuing stock		136,000

Prepare a statement of cash flows using the indirect method.

Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a-sign Sunland Company Statement of Cash Flows-Indirect Method Adjustments to reconcile net income to Decrease in Accounts Payable Decrease in Accounts Receivable Decrease in Income Taxes Payable Decrease in Inventory Depreciation Expense Increase in Accounts Payable Increase in Accounts Receivable Increase in Income Taxes Payable Increase in Inventory Issuance of Stock Net Income Payment of Dividend Purchase of Land Redemption of Bonds Sale of Land