The following are comparative balance sheets for Concord Company. 2. Depreciation expense was $31,800. 3. Cash dividends of $37,300 were declared and paid. 4. Bonds payable with a carrying value of $54,800 were redeemed for $54,800 cash. 5. Common stock was issued at par for $41,200 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).)