The following are comparative balance sheets for Oriole Company. Additional information: 1. Net income for 2022 was $103,600. 2. Depreciation expense was $32,200. 3. Cash dividends of $45,100 were declared and paid. 4. Bonds payable amounting to $52,000 were redeemed for cash $52,000. 5. Common stock was issued for $43,500 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). Adjustments to reconcile net income to