The comparative balance sheets for Crane Company as of December 31 are as follows. Additional information: 1. Operating expenses include depreciation expense of $42,0001$26,000 of depreciation expense for buildings and $16,000 for equipment). 2. Land was sold for cash at bookvalue. 3. Cash dividends of $42,500 were declared and paid. 4. Net income for 2022 was $44,000. 5. Equipment was purchased for $94,000 cash. In addition, equipment costing $21,000 with a bookvalue of $12,000 was sold for $5,000 cash. 6. 30,000 shares of $1 par value common stock were issued in exchange for land with a fair value of $30,000. Prepare a statement of cash flows for the year ended December 31, 2022, using the indirect method. (Show amounts that decrease cash flow with elther a - sign e. 15.000 or in narentheck e e (15 nnoll $