The following are comparative balance sheets for Sheridan Companv. Additional information: 1. Net income for 2022 was $104,100. 2. Depreciation expense was $32,100. 3. Cash dividends of $44,400 were declared and paid. 4. Bonds payable with a carrying value of $51,600 were redeemed for $51,600 cash. 5. Common stock was issued at par for $44,300 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 eg15,000, or in parenthesis e.g. (15,000)