Question 6 of 8 Suniana Company s comparative Darance sneers are presented below. Sunland Company Comparative Balance Sheets December 31 2022 2021 Cash $15,000 $ 10,200 Accounts receivable 21,400 23,800 Land 19,800 26,400 Buildings 70,100 70,100 Accumulated depreciation-buildings (15,300) (10,800) Total $111,000 $119,700 Accounts payable $12,800 $ 30,800 Common stock 74,600 70,400 Retained earnings 23,600 18,500 Total $111,000 $119,700 Additional information: 1. Net income was $22,800. Dividends declared and paid were $17,700. 2. No noncash investing and financing activities occurred during 2022. 3. The land was sold for cash of $4,500. Question & of 8 Prepare a statement of sach flows for 2022 using the indirect method (Show amounts that decrease cash flow with either a sign es-15.000, or in parenthesis x (15.0005) Sunland Company Statement of Cash Flows For the Tour December 21.02 Cash Flows from Operating Activities Net Income Adjustments to reconcile net income to Cash Flows from Operating Activities 22800 Depreciation Expense 4500 Sale of Land 0 2300 Decrease in Accounts Receivable 2400 Decrease in Accounts Payable o -15000 Cash Flows from lovesting Activities 0 Cash Flows from Financing Activities eTextbook and Media 0 0 16800 4500