Shown below are comparative statements of financial position for Blue Spruce Corporation. Additional information: Additional information: 1. Net income for 2022 was $113,460. There were no gains or losses reported on the statement of income. 2. Cash dividends of $42,700 were declared and paid. 3. Bonds payable amounting to $61,000 were redeemed for cash $61,000. The bonds were originally issued at face value ino premium or discount). 4. Common shares were issued for $51.240cash. 5. No land was purchased during 2022. 6. No equipment was disposed of during 2022. Prepare a statement of cash flows for 2022 using the indirect method, (Show amounts that decrease cash flow with either a - sign es. 15,000 or in parenthesis es (15,000) )