The comparative balance sheets for Whispering Winds Corp. as of December 31 are presented below. Liabilities and Stockholders' Equity Accounts payable Bonds payable $45,625306,000$36,720306,000 Additional information: 1. Operating expenses include depreciation expense of $42,840($20,400 of depreciation expense for buildings and $22,440 for equipment). 2. Land was sold for cash at book value. 3. Cash dividends of $12,240 were paid. 4. Net income for 2022 was $37,740. 5. Equipment was purchased for $93,840 cash. In addition, equipment costing $22,440 with a book value of $10,200 was sold for $8,160 cash. 6. 40,800 shares of $1 par value common stock were issued in exchange for land with a fair value of $40,800. 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 eg 15,000 or in parenthesis eg. (15,000)) Adjustments to reconcile net income to $