SHERIDAN CORPORATION Comparative Balance Sheets December 31 2022 2021 Cash $15,100 $10,300 Accounts receivable 21,500 23,800 Land 20,500 26,400 Buildings 70,100 70,100 Accumulated depreciationbuildings (15,000) (10,300) Total $112,200 $120,300 Accounts payable $12,500 $28,400 Common stock 75,800 73,100 Retained earnings 23,900 18,800 Total $112,200 $120,300 Additional information: 1. Net income was $22,200. Dividends declared and paid were $17,100. 2. No noncash investing and nancing activities occurred during 2022. 3. The land was sold for cash of $4,800. Prepare a statement of cash ows for 2022 using the indirect method. (Show amounts that decrease cash ow with either a - sign as. -15,000, or in parenthesis as. (15,000).) SHERIDAN CORPORATION Statement of Cash Flows Indirect Method V v $ Adjustments to reconcile net income to V v $ V V V V