The comparative balance sheets for Skysong Corporation appear below: SKYSONG CORPORATION Comparative Balance Sheet Assets 2022 2021 Cash $51,800 $34,000 Accounts receivable (net) 87,500 65,000 Prepaid insurance 22,500 16,200 Land 16,000 56,000 Equipment 75,000 64,500 Accumulated depreciation (19,500) $233,300 (10,600) $225,100 Total assets Liabilities and Stockholder's Equity Accounts payable $12,000 $6,200 Bonds payable 25,900 19,900 Common stock 146,000 112,000 Retained earnings 49,400 87,000 Total liabilities and stockholder's equity $233,300 $225,100 Additional information: 1. Net loss for 2022 is $12,000. Net sales for 2022 are $310,000. 2. Cash dividends of $19,400 were declared and paid in 2022. 3. Land was sold for cash at a loss of $2,500. This was the only land transaction during the year. 4. Equipment with a cost of $16,000 and accumulated depreciation of $11,600 was sold for $4,400 cash. 5. $14,200 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 $25,000. Prepare a statement of cash flows for the year ended December 31, 2022, using the indirect method. (Show amounts tha