Presented here are the financial statements of Cullumber Company. Cullumber Company Income Statement For the Year Ended December 31, 2022 Sales revenue Cost of goods sold Gross profit Selling expenses $17,250 \begin{tabular}{llll} Administrative expenses & 5,750 & & 23,000 \\ \cline { 5 } & & & 43,000 \end{tabular} Interest expense Income before income taxes Income tax expense Net income Additional data: 1. Depreciation expense was $15,400. 2. Dividends declared and paid were $25,800. 3. During the year equipment was sold for $8,600 cash. This equipment cost $18,000 originally and had accumulated depreciation of $9,400 at the time of sale. 4. Bonds were redeemed at their carrying value. 5. Common stock was issued at par for cash. Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cosh flow with either a ceimun-7 -1: or in porenthesis e. (15,000)