The comparative balance sheets for Bonita Industries as of December 31 are presented Bonita Industries Comparative Balance Sheets December 31 D 2022 2021 OD $ 43,200 D 55,680 > 392 136,320 20,160 X D D00 S o 'S 03 139,200 192,000 (57,600) 124,800 192,000 (38,400) Accumulated depreciation Equipment 216,000 148,800 (43,200) (33,600 ) Accumulated depreciation-equ pment Total $719,741 $648,960 Liabilities and Stockholders' Equity Accounts payable $ 42,941 $34,560 Bonds payable 288,000 288,000 Liabilities and Stockholders' Equity Accounts payable Bonds payable $ 42,941 288,000 192,000 196,800 $ 34,560 288,000 153,600 Common stock, $1 par Retained earnings 172,800 Total $719,741 $648,960 Additional information: 1. Operating expenses include depreciation expense of $40,320 ($19,200 of depreciation expense for buildings and $21,120 for equipment). 2. Land was sold for cash at book value. 3. Cash dividends of $11,520 were paid. 4. Net income for 2017 was $35,520. 5. Equipment was purchased for $88,320 cash. In addition, equipment costing $21.120 with a book value of $9,600 was sold for $7,680 cash. 6. 38,400 shares of $1 par value common stock were issued in exchange for land with a fair value of $38,400 Prepare a statement of cash flows for the year ended December 31, 2022, using the indirect method. (Show amounts that decrease cash flow with either a signe.g. 15,000 or in parenthesis e.8. (15,000))