The following are comparative balance sheets for Sunland Company. SUNLAND Company Comparative Balance Sheets December 31 Assets 2022 2021 Cash $73,000 $33.400 Accounts receivable 85,600 70.900 Inventory 170,000 186,900 Land 73.000 101,700 Equipment 260.700 200,800 Accumulated depreciation-equipment (66.000) (33,700) Total $596.300 $560,000 Liabilities and Stockholders' Equity Accounts payable $35,300 $47,100 Bonds payable 149,000 203.200 Common stock ($1 par) 216,300 172,000 Retained earnings 195,700 137.700 Total $596,300 $560,000 Additional information: Additional information: 1. Net income for 2022 was $104,300. 2 Depreciation expense was $32,300. 3. Cash dividends of $46,300 were declared and paid. 4. Bonds payable with a carrying value of $54,200 were redeemed for $54,200 cash. 5. Common stock was issued at par for $44,300 cash. 6. No equipment was sold during 2022 E 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 eg. (15,000).) Adjustments to reconcile net income to SUNLAND Company Statement of Cash Flows $ $ SUNLAND Company Statement of Cash Flows Adjustments to reconcile net income to IM $