The following are comparative balance sheets for Crane Company. Assets Cash Accounts receivable Inventory Land Equipment Accumulated depreciation-equipment Total CRANE Company Comparative Balance Sheets December 31 Liabilities and Stockholders' Equity Accounts payable Bonds payable Common stock ($1 par) Retained earnings Total 2022 $72,500 85,500 169,500 72,000 259,000 (65,500) $593,000 $35,000 148,000 214,000 196,000 $593,000 2021 $32,500 70,500 186,500 100,000 199,000 (33,500) $555,000 $46,500 203,000 172,000 133,500 $555,000

The following are comparative balance sheets for Crane Company. Additional information: 1. Net income for 2022 was $101,000. 2. Depreciation expense was $32,000. 3. Cash dividends of $38,500 were declared and paid: 4. Bonds payable with a carrying value of $55,000 were redeemed for $55,000cash. 5. Common stock was issued at par for $42,000cash 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 decreose cash flow with either - sign es. 15,000, or in parenthesis es (15,000)