The following are comparative balance sheets for Swifty Company. Additional information: 1. Net income for 2022 was $104,800. 2. Depreciation expense was $32,700. 3. Cash dividends of $45,300 were declared and paid. 4. Bonds payable with a carrying value of $51,500 were redeemed for $51,500 cash. 5. Common stock was issued at par for $41,100 cash. 6. No equipment was sold during 2022. 7. Land was sold for its book value. Additional information: 1. Net income for 2022 was $104,800. 2. Depreciation expense was $32,700. 3. Cash dividends of $45,300 were declared and paid. 4. Bonds payable with a carrying value of $51,500 were redeemed for $51,500 cash. 5. Common stock was issued at par for $41,100 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. (15,000).) SWIFIY Company Statement of Cash Flows December 31. 2022 Cash Flows from Operating Activities Net Income $104800 Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense $32700 Purchase of Equipment Decrease in Accounts Receivable Decrease in Accounts Payable Decrease in Accounts Payable Cash Flows from Investing Activities Sale of Land 27500 Increase in Accounts Payable Net Cash Provided by Investing Activities Cash Flows from Financing Activities Issuance of Common Stock Payment of Cash Dividends Net Cash Provided by Investing Activities Cash Flows from Financing Activities Issuance of Common Stock Payment of Cash Dividends Sale of Bonds Net Increase in Cash