Sunland Corporations comparative balance sheets are presented below.

SUNLAND CORPORATION Comparative Balance Sheets December 31
		2022			2021
Cash		$15,200			$10,600
Accounts receivable		20,700			23,500
Land		20,300			26,300
Buildings		69,900			69,900
Accumulated depreciationbuildings		(14,800)			(10,500)
Total		$111,300			$119,800
Accounts payable		$11,800			$28,300
Common stock		75,900			71,600
Retained earnings		23,600			19,900
Total		$111,300			$119,800

Additional information:

1.		Net income was $23,100. Dividends declared and paid were $19,400.
2.		No noncash investing and financing activities occurred during 2022.
3.		The land was sold for cash of $4,500.

(a)

Partially correct answer icon

Your answer is partially correct.

Prepare a statement of cash flows for 2022 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).)