The following are comparative balance sheets for Metlock Company. Metlock Company Comparative Balance Sheets December 31 Assets 2022 2021 Cash $ 72,700 $ 33,400 Accounts receivable 86,300 71,100 Inventory 169,700 187,500 Land 72,200 101,400 Equipment 260,400 199,300 Accumulated depreciation-equipment (65,700 ) (34,300 ) Total $595,600 $558,400 Liabilities and Stockholders' Equity Accounts payable $ 35,500 $ 47,500 Bonds payable 148,300 203,300 Common stock ($1 par) 217,500 172,500 Retained earnings 194,300 135,100 Total $595,600 $558,400 Additional information: 1. Net income for 2022 was $104,100. 2. Depreciation expense was $31,400. 3. Cash dividends of $44,900 were declared and paid. 4. Bonds payable amounting to $55,000 were redeemed for cash $55,000. 5. Common stock was issued for $45,000 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).) Metlock Company Statement of Cash Flows $ Adjustments to reconcile net income to $