The following are comparative balance sheets for Sunland Company.

Additional information:

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

Depreciation expense was $$32,700.$

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

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

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

$-15,000,$ or in parenthesis e$.$g$.(15,000).)$