Snown below are comparative balance sheets for Splish Brothers Company. Splish Brothers Company Comparative Balance Sheets December 31 Assets 2022 Cash $ 115,600 Accounts receivable 149,600 Inventory 283,900 Land 136,000 Equipment 442,000 Accumulated depreciation-equipment (112,200 ) Total $1,014,900 Liabilities and Stockholders' Equity Accounts payable $ 66,300 Bonds payable 255,000 Common stock ($1 par) 367,200 Retained earnings 326,400 Total $1,014,900 2021 $ 37,400 129,200 321,300 170,000 340,000 (54,400 ) $943,500 $ 73,100 340,000 295,800 234,600 $943,500 Additional information: 1. Net income for 2022 was $158,100. 2. Depreciation expense was $57,800. 3. Cash dividends of $66,300 were declared and paid. 4. Bonds payable amounting to $85,000 were redeemed for cash $85,000. 5. Common stock was issued for $71,400 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 .g. 45,000, or in parenthesis ec (45,000)). Splish Brothers Company Statement of Cash Flows Adjustments to reconcile net income to