The comparative balance sheets for Sage Hill Company appear below:

SAGE HILL COMPANY Comparative Balance Sheet
		Assets		Dec. 31, 2022				Dec. 31, 2021
Cash					$31,100				$15,000
Accounts receivable					20,000				13,500
Inventory					34,900				19,100
Prepaid insurance					8,500				9,000
Stock investments					-0-				18,000
Equipment					71,000				35,500
Accumulated depreciation-equipment					(15,800	)			(12,300	)
Total assets					$149,700				$97,800
Liabilities and Stockholder's Equity
Accounts payable					$28,600				$7,900
Bonds payable					39,100				48,800
Common stock					43,400				22,000
Retained earnings					38,600				19,100
Total liabilities and stockholder's equity					$149,700				$97,800

Additional information:
1.		Net income for the year ending December 31, 2022, was $33,000.
2.		Cash dividends of $13,100 were declared and paid during the year.
3.		Stock investments on balance sheet that had a book value of $17,600 were sold for $11,100.
4.		Sales for 2022 are $140,000.

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).)