The following are comparative balance sheets for Sunland Company.

$\backslash$table$[[\backslash$table$[[$SUNLAND Company$],[$Comparative Balance Sheets$],[$December $31]]],[$Assets$,2022,2021],[$Cash$,$$$72,800,$$$33,300$

Additional information:

$1.$ Net income for $2022$ was $$102,000$

$2.$ Depreciation expense was $$32,700$

$3.$ Cash dividends of $$42,600$ were declared and paid

$4.$ Bonds payable with carrying value of $$52,800$ were redeemed for $$52,800$ cash

$5.$ Common stock was issued at par for $$42,200$

$6.$ 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 cash flow with either a $-$ sign e$.$g$.-15,000,$ or in parenthesis e$.$g$.(15,000).)$