The comparative balance sheets for Lily Company as of December 31 are as follows. Additional information: 1. Operating expenses include depreciation expense of $42,000($26,200 of depreciation expense for buildings and $15,800 for equipment). 2. Land was sold for cash at book value. 3. Cash dividends of $49,200 were declared and paid. 4. Net income for 2022 was $45,900. 5. Equipment was purchased for $94,500 cash. In addition, equipment costing $21,600 with a book value of $12,400 was sold for $5,600 cash. 6. 32,000 shares of $1 par value common stock were issued in exchange for land with a fair value of $32,000. 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.g. 15,000 or in parenthesis e.g. (15,000).)