The comparative balance sheets for Sheridan Company as of December 31 are as follows. 1. Operating expenses include depreciation expense of $42,000($28,000 of depreciation expense for buildings and $14,000 for equipment). 2. Land was sold for cash at book value. 3. Cash dividends of $58,500 were declared and paid. 4. Net income for 2022 was $45,800. 5. Equipment was purchased for $94,100 cash. In addition, equipment costing $21,500 with a book value of $12,300 was sold for $5,500 cash. 6. 31,400 shares of $1 par value common stock were issued in exchange for land with a fair value of $31,400. Prepare a statement of cash flows for the year ended December 31, 2022, using the indirect method. (Show $