The following are comparative balance sheets for bramble company.

Assets: $2022$; $2021$

Cash: $2022$: $$73,500$; $2021$: $$32,900$

Accounts receivable: $2022$: $86,200$; $2021$: $70,600$

Inventory: $2022$: $169,600$; $2021$: $187,00$

Land: $2022$: $73,300$; $2021$: $101,200$

Equipment: $2022$: $259,600$; $2021$: $200,700$

Accumulated depreciation$-$ equipment $2022$: $(66,400)$; $2021$: $(33,900)$

Total $2022$: $$595,800$; $2021$: $$558,700$

Liabilities and Stockholders' Equity

Accounts payable: $2022$: $$35,300$; $2021$: $$46,600$

Bonds payable: $2022$: $151,500$; $2021$: $203,000$

Common stock $($$$1$ par$)2022$: $217,200$; $2021$: $174,700$

Retained earnings $2022$: $191,800$; $2021$: $134,400$

Total: $2022$: $$595,800$; $2021$: $$558,700$

Additional information:

$1.$ Net income for $2022$ was $$101,500$

$2.$ Depreciation expense was $$32,500$

$3.$ cash dividends of $$44,100$ were declared and paid.

$4.$ bonds payable with a carrying value of $$51,500$ were redeemed for $$51,500$ cash.

$5.$ common stock was issued at par for $$42,500$ cash.

$6.$ no equipment was sold during $2022.$

$7.$ land was sold for its book value.

prepare a statement of cash flows for $2022$ using the indirect method. $($Show amounts that decrease cash flow with either a $-$ sign e$.$g$.-15,000,$ or in parenthesis e$.$g$.(15,000).)$