The following are comparative balance sheets for Sheffield Company. Additional information: 1. Net income for 2022 was $101,600. 2. Depreciation expense was $31,900. 3. Cash dividends of $35.400 were declared and paid. 4. Bonds payable with a camying value of $54.900 were redeemed for $54.900cash. 5. Commonstock was issued at par for $39,700 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 decreose cosh flow with either a signeg 15,000, or in porenthesis eg (15,000)J