The following are comparative balance sheets for Sunland Company. Sunland Company Comparative Balance Sheets December 31 Assets 2022 2021 Cash $ 72,600 $33,300 Accounts receivable 86,100 71,200 Inventory 169,800 187,400 Land 72,600 101,500 260,100 199,700 Equipment Accumulated depreciation-equipment (65,500) (33,600) Total $595,700 $559,500 Liabilities and Stockholders' Equity Accounts payable $ 35,100 $ 47,300 Bonds payable 148,200 203,700 Assets 2022 2021 Cash $ 72,600 $33,300 Accounts receivable 86,100 71,200 Inventory 169,800 187,400 Land 72,600 101,500 Equipment 260,100 199,700 Accumulated depreciation-equipment (65,500) (33,600 ) Total $595,700 $559,500 Liabilities and Stockholders' Equity Accounts payable $ 35,100 $ 47,300 Bonds payable 148,200 203,700 Common stock ($1 par) 217,000 174,900 Retained earnings 195,400 133,600 Total $595,700 $559,500 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 eg. -15,000, or in parenthesis e.g. (15,000).) Sunland Company Statement of Cash Flows $ Adjustments to reconcile net income to $