The following are comparative balance sheets for Pina Colada Company. 1. Net income for 2022 was $101,800. 2. Depreciation expense was $32,200. 3. Cash dividends of $37,600 were declared and paid. 4. Bonds payable amounting to $54,600 were redeemed for cash $54,600. 5. Common stock was issued for $38,600 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 es 15,000, or in parenthesis e..(15,000)) Pina Colada Company Statement of Cash Flows Adjustments to reconcile net income to $ (3)