The following are comparative balance sheets for Swifty Company. Additional information: 1. Net income for 2022 was $103,400. 2. Depreciation expense was $32,000. 3. Cash dividends of $47,000 were declared and paid. 4. Bonds payable with a carrying value of $52,400 were redeemed for $52,400 cash. 5. Common stock was issued at par for $44,300 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 es. 15,000, or in parenthesis es. (15,000)