The following are comparative balance sheets for Swifty Company. Assets Cash Accounts receivable Inventory Land SWIFTY Company Comparative Balance Sheets December 31 Equipment Accumulated depreciation-equipment Total 2022 $73,500 85,800 169,700 73,300 259,000 (65,800) $595,500 2021 $33,500 70,600 186,700 101,800 199,400 (33,800) $558,200 Total Liabilities and Stockholders' Equity Accounts payable Bonds payable Common stock ($1 par) Retained earnings Total Additional information: $595,500 $35,500 151,400 217,000 191,600 $595,500 $558,200 $46,500 203,800 172,700 135,200 $558,200 Additional information: 1. 2. 3. 4. 5. 6. 7. Net income for 2022 was $103,400. Depreciation expense was $32,000. Cash dividends of $47,000 were declared and paid. Bonds payable with a carrying value of $52,400 were redeemed for $52,400 cash. Common stock was issued at par for $44,300 cash. No equipment was sold during 2022. 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).) 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).) SWIFTY Company Statement of Cash Flows Adjustments to reconcile net income to $ $