The following are comparative balance sheets for Sunland Company. Additional information: 1. Net income for 2022 was $101,600. 2. Depreciation expense was $31,900. 3. Cash dividends of $39,800 were declared and paid. 4. Bonds payable amounting to $55,500 were redeemed for cash $55,500. 5. Common stock was issued for $42,100 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 cash flow with either a - sign e.g. 15,000, or in parenthesis e.g. (15,000L)