The following are comparative balance sheets for Sheffield Company. Additional information: 1. Net income for 2022 was $102,500. 2. Depreciation expense was $32,500. 3. Cash dividends of $40,000 were declared and paid. 4. Bonds payable with a carrying value of $53,500 were redeemed for $53.500cash. 5. Common stock was issued at par for $38,100 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 omounts that decrease cash flow with either a - sign es. 15,000, or in parenthesis es. (15,000)