The following are comparative balance sheets for Oriole Company. ORIOLE Company Comparative Balance Sheets December 31 Assets 2022 2021 Cash $73,100 $33,000 Accounts receivable 85,900 70,700 Inventory 170,200 187,100 Land 72,500 100,900 Equipment 260,900 199,800 Accumulated depreciation-equipment (65,800) (33,900) Total $596,800 $557,600 Liabilities and Stockholders' Equity Accounts payable $35,400 $47,200 Bonds payable 150,900 203,500 Common stock ($1 par) 216,200 173,500 Retained earnings 194,300 133,400 Total $596,800 $557,600 Additional information: 1. Net income for 2022 was $102,000. 2. Depreciation expense was $31,900. 3. Cash dividends of $41,100 were declared and paid. 4. Bonds payable with a carrying value of $52,600 were redeemed for $52,600 cash. 5. Common stock was issued at par for $42,700 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).)