Skysong, Inc. reported the following information for 2022.

Skysong, Inc. Comparative Balance Sheets December 31
Assets		2022			2021			Change Increase/Decrease
Cash		$76,700			$46,800			$29,900	Increase
Accounts receivable		80,600			28,600			52,000	Increase
Inventory		57,200			0			57,200	Increase
Prepaid expenses		7,800			5,200			2,600	Increase
Land		71,500			91,000			19,500	Decrease
Buildings		260,000			260,000			0
Accumulated depreciationbuildings		(27,300	)		(18,200	)		9,100	Increase
Equipment		237,900			88,400			149,500	Increase
Accumulated depreciationequipment		(36,400	)		(13,000	)		23,400	Increase
Totals		$728,000			$488,800
Liabilities and Stockholders Equity
Accounts payable		$55,900			$52,000			$3,900	Increase
Accrued expenses payable		0			13,000			13,000	Decrease
Bonds payable		130,000			195,000			65,000	Decrease
Common stock ($1 par)		299,000			78,000			221,000	Increase
Retained earnings		243,100			150,800			92,300	Increase
Totals		$728,000			$488,800

Skysong, Inc. Income Statement For the Year Ended December 31, 2022
Sales revenue				$1,223,300
Cost of goods sold		$617,500
Operating expenses		300,300
Interest expense		15,600
Loss on disposal of equipment		2,600		936,000
Income before income taxes				287,300
Income tax expense				84,500
Net income				$202,800

Additional information:
1.		Operating expenses include depreciation expense of $52,000.
2.		Land was sold at its book value for cash.
3.		Cash dividends of $110,500 were declared and paid in 2022.
4.		Equipment with a cost of $215,800 was purchased for cash. Equipment with a cost of $66,300 and a book value of $46,800 was sold for $44,200 cash.
5.		Bonds of $65,000 were redeemed at their face value for cash.
6.		Common stock ($1 par) of $221,000 was issued for cash.

Use this information to prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)