SHERIDAN Company Comparative Balance Sheets December 31 Assets 2022 2021 Cash $72,900 $32,600 Accounts receivable 85,800 71,300 Inventory 170,100 186,800 Land 73,700 100,200 Equipment 259,700 200,200 Accumulated depreciation-equipment (66,200) (33,700) Total $596,000 $557,400 Liabilities and Stockholders' Equity Accounts payable $35,000 $46,700 Bonds payable 151,000 204,000 Common stock ($1 par) 216,400 175,500 Retained earnings 193,600 131,200 Total $596,000 $557,400 Additional information: 1. Net income for 2022 was $102,800. 2. Depreciation expense was $32,500. 3. Cash dividends of $40,400 were declared and paid. 4. Bonds payable with a carrying value of $53,000 were redeemed for $53,000 cash. 5. Common stock was issued at par for $40,900 cash. 6. No equipment was sold during 2022. 7. Land was sold for its book value. Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash flow v