The following are comparative balance sheets for Waterway Company. Additional information 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 with a carrying value of $55,500 were redeemed for $55,500 cash. 5. Common stock was issued at par 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 es. 15,000, or in parenthesis ez (15,000))