The following are comparative balance sheets for Sheridan Company. Additional information: Additional information: 1. Net income for 2022 was $102,800. 2. Depreciation expense was $32.500. 3. Cash dividends of $40.400 were declared and paid. 4. Bonds payable with a carrying value of $53,000 were redeemed for $53,000 cash. 5. Common stock was issued at par for $40,900cash. 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 thot decrease cosh flow with either a-sign es? 15,000, or in porenthesis e.g. (15,000)