Shown below are comparative balance sheets for Splish Brothers Company. Splish Brothers Company Comparative Balance Sheets December 31 Assets 2022 2021 Cash $ 115,600 $ 37,400 Accounts receivable 149,600 129,200 Inventory 283,900 321,300 Land 136,000 170,000 Equipment 442,000 340,000 Accumulated depreciation-equipment (112,200) (54,400) Total $1,014,900 $943,500 Liabilities and Stockholders' Equity Accounts payable $ 66,300 $ 73,100 Bonds payable 255,000 340,000 Common stock ($1 par) 367,200 295,800 Retained earnings 326,400 234,600 Total $1,014,900 $943,500 Additional information: 1. 2. 3. 4. 5. 6. Net income for 2022 was $158,100. Depreciation expense was $57,800. Cash dividends of $66,300 were declared and paid. Bonds payable amounting to $85,000 were redeemed for cash $85,000. Common stock was issued for $71,400 cash. No equipment was sold during 2022. Land was sold for its book value. 7. Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash flow with either a-signeg. -45,000, or in parenthesis eg. (45,000)). Splish Brothers Company Statement of Cash Flows Adjustments to reconcile net income to $