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The comparative balance sheets for Concord Company as of December 31 are as follows. 1. Operating expenses include depreciation expense of $42,000 ( $25,500 of depreciation expense for buildings and $16,500 for equipment). 2. Land was sold for cash at book value. 3. Cash dividends of $52,900 were declared and paid. 4. Net income for 2022 was $46,000. 5. Equipment was purchased for $94,800 cash. In addition, equipment costing $21,900 with a book value of $12,800 was sold for $5,800 cash. 6. 33,000 shares of $1 par value common stock were issued in exchange for land with a fair value of $33,000. Prepare a statement of cash flows for the year ended December 31, 2022, using the indirect method. (Show amounts that decrease cash