The comparative balance sheets for Wildhorse Co. as of December 31 are presented below. Wildhorse Co. Comparative Balance Sheets December 31 Assets 2022 2021 Cash $78,880 $ 52,200 Accounts receivable 58,000 67,280 Inventory 175,682 164,720 Prepaid expenses 17,725 24,360 Land Buildings Accumulated depreciation-buildings 168,200 150,800 232,000 232,000 (69,600) (46,400) 261,000 179,800 (52,200) (40,600) $869,687 $784,160 Equipment Accumulated depreciation-equipment Total Liabilities and Stockholders' Equity Accounts payable $ 51,887 $ 41,760 Bonds payable 348,000 348,000 Common stock, $1 par 232,000 237,800 185,600 208,800 Retained earnings Total $869,687 $784,160 Additional information: 1. Operating expenses include depreciation expense of $48,720 ($23,200 of depreciation expense for buildings and $25.520 for equipment 2. Land was sold for cash at book value. 3. Cash dividends of $13,920 were paid. 4. Net Income for 2022 was $42.920 5. Equipment was purchased for $106,720 cash. In addition, equipment costing $25,520 with a book value of $11.600 was sold for $9.200 cash 6. 46,400 shares of $1 par value common stock were issued in exchange for land with a fair value of $46.400 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 asics -15.000 or in parentheses 15.000 Wildhorse Co. Statement of Cash Flows Adjustments to reconcile net income to