The following are comparative balance sheets for Hampton Company. Additional information: 1. Net income for 2022 was $93,000. 2. Cash dividends of $35,000 were declared and paid. 3. Bonds payable amounting to $50,000 were redeemed for cash $50,000. 4. Common stock was issued for $52,000 cash. 5. No equipment was sold during 2022 but land was sold at cost. Instructions Prepare a statement of cash flows for 2022 using the indirect method