The comparative balance sheets for Skysong, Inc. as of December 31 are presented below. Skysong, Inc. Comparative Balance Sheets December 31 Assets 2022 $61,200 2021 $40,500 Cash Accounts receivable 45,000 136,305 52,200 127,800 Inventory Prepaid expenses 13,752 18,900 Land 130.500 180,000 117.000 180,000 Buildings Accumulated depreciation-buildings (54,000) (36,000) Equipment 202,500 139.500 Accumulated depreciation-equipment (40.500) (31.500) Total $674,757 $608,400 Liabilities and Stockholders' Equity Accounts payable $ 40,257 $32,400 Bonds payable 270.000 270,000 Common stock, $1 par Retained earnings 180,000 144,000 184,500 162,000 $674,757 $608,400 Total Additional information: 1. Operating expenses include depreciation expense of $37,800 ($18,000 of depreciation expense for buildings and $19,800 for equipment). 2. Land was sold for cash at book value. 3. Cash dividends of $10,800 were paid. 4. Net income for 2017 was $33,300. 5. Equipment was purchased for $82,800 cash. In addition, equipment costing $19,800 with a book value of $9,000 was sold for $7,200 cash. 6. 36,000 shares of $1 par value common stock were issued in exchange for land with a fair value of $36,000. 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).) Skysong, Inc. Statement of Cash Flows Adjustments to reconcile net income to