Swifty Corporation's comparative balance sheets are presented below. Additional information: 1. Net income was $22,600. Dividends declared and paid were $19,200. 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, (5how amounts thot decrease cashflow with elther a - sian ey 15,000, or in parenthesises. (15,000)J