The comparative balance sheets for Shamrock Corporation appear below: SHAMROCK 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 $46,200 83,000 28,200 22,500 76,000 (19,600) $236,300 2021 $31,400 69,000 15,800 54,000 61,000 (12,900) $218,300 $12,000 27,400 145,000 51,900 $236,300 $7,800 17,100 112,000 81,400 $218,300 Additional information: 1. Net loss for 2022 is $12,000. Net sales for 2022 are $340,000. 2. Cash dividends of $17,000 were declared and paid in 2022. 3. Land was sold for cash at a loss of $3,700. This was the only land transaction during the year. 4. Equipment with a cost of $15,800 and accumulated depreciation of $11,800 was sold for $4.000 cash. 5. $14,100 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 $31,000. 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). Do not leave any answer field blank. Enter O for amounts.) SHAMROCK CORPORATION Statement of Cash Flows $ Adjustments to reconcile net income to $ $