Sunland Company's comparative balance sheets are presented belous. Additional information: 1. Net income was $22,800. Dividends declared and paid were $17,700. 2. No noncash investing and financing activities occurred during 2022. 3. The land was sold for cash of $4,500. Prepare a statement of cash flows for 2022 using the indirect method (Shom emounts that decrease cash flow with eirher a - sign e.f- 15,000, or in parenthesis e.g. (15,000). Stanland Company Adjustments to reconcile net income to 5