Shown below are comparative balance sheets for Peart Industries. Additional intormation 1. Net income for 2022 was 5260,400 2. Depreciatien expense was 595,200 3. Cash dividends of $109200 were decloed and poid 4. Bonds payable amounting to $140000 were redeemed for cash $140000 5. Commonstock was isuued for 5117,800cash. 6. No equipment was vold during 2022 7. Land was sold for its book value. Prepare a statement of cash flows for 2022 wsins the indirect method. 1Shew emsunts that decrease coah Bow with either a sisin es. 45,000, ar in parentheis es. (45,0000)