The following are comparative balance sheets for Sunland Company. SUNLAND Company Comparative Balance Sheets December 31 Assets 2022 2021 Cash $72,800 $33,300 Accounts receivable 86,400 71,300 Inventory 170,200 186,700 Land 72,800 101,600 Equipment 260,000 200,000 Accumulated depreciation-equipment (66,500) (33,800) Total $595,700 $559,100 Liabilities and Stockholders' Equity Accounts payable $35,000 $47,200 Bonds payable 150,800 203,600 Common stock ($1 par) 215,200 173,000 Retained earnings 194,700 135,300 Total $595,700 $559,100 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 a carrying value of $52,800 were redeemed for $52,800 cash. 5. Common stock was issued at par for $42,200 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 cash flo -15,000, or in parenthesis e.g. (15,000).) SUNLAND Company Statement of Cash Flows SUNLAND Company Statement of Cash Flows Adjustments to reconcile net income to > < > > > < > < < >