The following are comparative balance sheets for Splish Brothers Comoanw. Additional information: 1 Net income for 2022 was $104,800. 2. Depreciation expense was $31,800. 3. Cash dividends of $41.700 were declared and paid. 4. Bonds payable amounting to $52,900 were redeemed for cash $52,900. 5. Common stock was issued for $40,200 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 decrease cosh fow with either a - sign eg N M