Shown below are comparative balance sheets for Sweet Acacia Industries. Sweet Acacia Industries Comparative Balance Sheets December 31 Assets 2022 2021 Cash $ 81,600 $ 26,400 Accounts receivable 105,600 91,200 Inventory Land 200,400 96,000 312,000 226,800 120,000 240,000 Equipment Accumulated depreciation-equipment (79,200) (38,400) Total $716,400 $666,000 Liabilities and Stockholders' Equity Accounts payable $ 46,800 $ 51,600 Bonds payable 180,000 240,000 Common stock ($1 par) Retained earnings 259,200 230,400 $716,400 208,800 165,600 $666,000 Total Additional information: 1. Net income for 2022 was $111,600. 2. Depreciation expense was $40,800. 3. Cash dividends of $46,800 were declared and paid. 4. Bonds payable amounting to $60,000 were redeemed for cash $60,000. 5. Common stock was issued for $50,400 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 with either a-sign e.g. -45,000, or in parenthesis e.g. (45,000)). Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash flow with either a sign e.g. -45,000, or in parenthesis e.g (45,000)). Sweet Acacia Industries Statement of Cash Flows Adjustments to reconcile net income to