The comparative balance sheets for Bonita Company as of December 31 are as follows. Additional information: 1. Operating expenses include depreciation expense of $42,000 ( $26,500 of depreciation expense for buildings and $15.500 for equipment). 2. Land was sold for cash at book value. 3. Cash dividends of $46,500 were declared and paid. 4. Net income for 2022 was $45,800. 5. Equipment was purchased for $94,300cash In addition, equipment costing $21,000 with a book value of $12,600 was sold for 55.000cash 6. 31,600 shares of $1 par value common stock were bsued in exchange for land with a fair value of $31,600. Prepare a statement of cash flows for the year ended December 31, 2022. using the indirect method. (Show amounts that decrease cash fow with either a-sign es - 15,000 or in parenthesis es. (15,000).)