The following are comparative balance sheets for Bramble Company. BRAMBLE Company Comparative Balance Sheets December 31 Assets 2022 2021 Czh $73,500 $32.900 Accounts receivable 86,200 70,600 Inventory 169,600 187.200 Land 73.300 101.200 Equipment 259,600 200,700 Accumulated depreciation-equipment (66,400) (33,900) Total $595,800 $558,700 Liabilities and Stockholders' Equity Accounts payable $35,300 $46.600 Bonds payable 151.500 203.000 Common stock ($1 par) 217.200 174.700 Retained earnings 191.800 134,400 Total $595,000 $556.700 Additional information: 1 Net income for 2022 was $101.500. Depreciation expense was $32.500. 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 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 d-signe -15.000, ar in parenthesis eg. (15.000) Adjustments to reconcile net income to BRAMBLE Company Statement of Cash Flows