The following are comparative balance sheets for Sheridan Company. Assets Cash Accounts receivable Inventory Land SHERIDAN Company Comparative Balance Sheets December 31 Equipment Accumulated depreciation-equipment Total Liabilities and Stockholders' Equity Accounts payable Bonds payable Common stock ($1 par) Retained earnings Total 2022 $72.900 85.800 170,100 73,700 259,700 (66.200) $596,000 $35.000 151,000 216.400 193.600 $596,000 2021 $32,600 71.300 186,800 100.200 200,200 (33.700) $557,400 $46.700 204,000 175.500 131.200 $557,400 Additional information: 1. Net income for 2022 was $102,800. 2 Depreciation expense was $32,500. 3 4 5. 6. 7. Cash dividends of $40,400 were declared and paid. Bonds payable with a carrying value of $53,000 were redeemed for $53,000 cash Common stock was issued at par for $40.900 cash. No equipment was sold during 2022. 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 eg -15,000, or in parenthesis e.g. (15,000))