The comparative balance sheets for Swifty Company as of December 31 are as follo Additional information: 1. Operating expenses include depreciation expense of $42,000($25,000 of depreciation expense for builidings 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 soid 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. 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).)