The comparative balance sheets for Oriole Company as of December 31 are presented below. Oriole Company Comparative Balance Sheets December 31 Assets 2022 2021 Cash $ 81,600 $ 54,000 Accounts receivable 60,000 69,600 Inventory 181,740 170,400 Prepaid expenses 18,336 25,200 Land 174,000 156,000 Buildings 240,000 240,000 Accumulated depreciation-buildings (72,000) (48,000) Equipment 270,000 186,000 Accumulated depreciation-equipment (54,000) (42,000 ) $899,676 $811,200 Total Liabilities and Stockholders' Equity Accounts payable $53,676 $43,200 Liabilities and Stockholders' Equity Accounts payable Bonds payable $53,676 360,000 240,000 $43,200 360,000 192,000 Common stock, $1 par Retained earnings 246,000 216,000 Total $899,676 $811,200 Additional information: 1. Operating expenses include depreciation expense of $50,400 ($24,000 of depreciation expense for buildings and $26,400 for equipment). 2. Land was sold for cash at book value. 3. Cash dividends of $14,400 were paid. 4. Net income for 2017 was $44,400. 5. Equipment was purchased for $110,400 cash. In addition, equipment costing $26,400 with a book value of $12,000 was sold for $9,600 cash. 6. 48,000 shares of $1 par value common stock were issued in exchange for land with a fair value of $48,000. 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).) A