Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. 15,000, or in parenthesis e.g. (15,000).) Cash at Beginning of Period Cash at End of Period Cash Flows from Financing Activities Cash Flows from Investing Activities Cash Flows from Operating Activities Net Cash Provided by Financing Activities Net Cash Provided by Investing Activities Net Cash Provided by Operating Activities Net Cash Used by Financing Activities Net Cash Used by Investing Activities Net Cash Used by Operating Activities Net Decrease in Cash Net Income Increase in Accounts Payable Payment of Dividends Sale of Land Loss on Disposal of Plant Assets Issuance of Common Stock Depreciation Expense Gain on Disposal of Plant Assets Increase in Accounts Receivable Decrease in Accounts Receivable Decrease in Accounts Payable Compute free cash flow. (Enter negative amount using either a negative sign preceding the number e.g. 45 or parentheses e.g. (45).) SUNLAND CORPORATION Comparative Balance Sheets December 31 Additional information: 1. Net income was $23,100. Dividends declared and paid were $19,400. 2. No noncash investing and financing activities occurred during 2022. 3. The land was sold for cash of $4,500