The comparative balance sheets for Swifty Company as of December 31 are as follows. SWIFTY COMPANY Comparative Balance Sheets December 31 Assets 2022 2021 Cash $59,900 $46,500 Accounts receivable 43,400 62,100 Inventory 148,100 145,600 Prepaid expenses 15,000 24,600 Land 141,500 130,300 Buildings 198,700 198,700 Accumulated depreciation-buildings (56,200) (31,200) Equipment 230,300 156,600 Accumulated depreciation equipment (44,300) (36,200) Total $736,400 $697,000 Liabilities and Stockholders' Equity Accounts payable $46,200 $39,000 Bonds payable 260,000 260,000 Common stock, $1 par 189,500 158,300 Retained earnings 240,700 239,700 Total $736,400 $697,000 Additional information: 1. Operating expenses include depreciation expense of $42,000 ($25,000 of depreciation expense for buildings and $17,000 for equipment). 2. Land was sold for cash at book value. 3. Cash dividends of $44,300 were declared and paid. 4. Net income for 2022 was $45,300. 5. Equipment was purchased for $95,300 cash. In addition, equipment costing $21,600 with a book value of $12,700 was sold for $5.900 cash. 6. 31,200 shares of $1 par value common stock were issued in exchange for land with a fair value of $31,200. 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).) SWIFTY COMPANY Statement Cash Flows $ Adjustments to reconcile net income to > $ > > > > > > > > > > > > $ $