Question 11 of 11 Current Attempt in Progress Oriole Company's comparative balance sheets are presented below. Oriole Company Comparative Balance Sheets December 31 2022 2021 Cash $15,000 $10,000 Accounts receivable 21,300 23,400 Land 20,400 25,700 Buildings 70,100 70,100 Accumulated depreciation-buildings (15,000) (10,900) Total $111,800 $118,300 Accounts payable $12,400 $30,600 Common stock 74,000 70,400 Retained earnings 25,400 17,300 Total $111,800 $118,300 Additional information: 1. Net income was $23,100. Dividends declared and paid were $15,000. 2. No noncash investing and financing activities occurred during 2022. 3. The land was sold for cash of $5,000. /1 Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash flow with either a-sign eg -15,000, or in parenthesis eg. (15,000).) Adjustments to reconcile net income to Oriole Company Statement of Cash Flows eTextbook and Media $ Compute free cash flow. (Enter negative amount using either a negative sign preceding the number eg.-45 or parentheses eg. (45).) Free cash flow eTextbook and Media