The comparative balance sheets for kingbird Corporation appear below: KINGBIRD CORPORATION Comparative Balance Sheet Assets Cash Accounts receivable (net) Prepaid insurance Land Equipment Accumulated depreciation Total assets Liabilities and Stockholder's Equity Accounts payable Bonds payable Common stock Retained earnings Total liabilities and stockholder's equity 2022 $44.800 80,000 29,500 16,000 77.500 (16,800) $231.000 2021 $34.400 66,500 19.000 51,500 69.500 (14,000) $226,900 $15,000 27,500 141.000 47.500 $231,000 $7,000 18,600 118.000 83,300 $226,900 Additional information: 1 Net loss for 2022 is $12,000. Net sales for 2022 are $240,000. 2 Cash dividends of $24,100 were declared and paid in 2022. 3. Land was sold for cash at a loss of $3.200. This was the only land transaction during the year 4. Equipment with a cost of $15,400 and accumulated depreciation of $10,000 was sold for $5,400 cash. 5. $12.900 of bonds were retired during the year at carrying (book) value. 6. Equipment was acquired for common stock. The fair value of the stock at the time of the exchange was $34.000 Prepare a statement of cash flows for the year ended December 31, 2022 using the indirect method. (Show amounts that decrease cash flow with either a sign e.3. - 15.000 or in parenthesis e-3. (15,000). Do not leave any answer field blank. Enter o for amounts.)