Sunland Corporation's comparative balance sheets are presented below.

SUNLAND CORPORATION Comparative Balance Sheets December 31
		2022		2021
Cash		$14,400			$10,300
Accounts receivable		20,800			23,000
Land		19,600			26,200
Buildings		70,300			70,300
Accumulated depreciationbuildings		(14,900)			(10,000)
Total		$110,200			$119,800
Accounts payable		$11,900			$28,500
Common stock		75,900			71,200
Retained earnings		22,400			20,100
Total		$110,200			$119,800

Additional information:

1.		Net income was $22,900. Dividends declared and paid were $20,600.
2.		No noncash investing and financing activities occurred during 2022.
3.		The land was sold for cash of $4,800.

(a)

statement of cash flows for 2022 using the indirect method.