The following are comparative balance sheets for Wildhorse Company.

Wildhorse Company Comparative Balance Sheets December 31
Assets		2022			2021
Cash		$ 73,000			$ 33,400
Accounts receivable		86,500			70,900
Inventory		170,000			187,000
Land		72,900			100,300
Equipment		261,000			200,700
Accumulated depreciationequipment		(66,000	)		(34,200	)
Total		$597,400			$558,100
Liabilities and Stockholders Equity
Accounts payable		$ 35,400			$ 47,000
Bonds payable		148,800			203,600
Common stock ($1 par)		216,500			175,300
Retained earnings		196,700			132,200
Total		$597,400			$558,100

Additional information:

1.		Net income for 2022 was $101,800.
2.		Depreciation expense was $31,800.
3.		Cash dividends of $37,300 were declared and paid.
4.		Bonds payable amounting to $54,800 were redeemed for cash $54,800.
5.		Common stock was issued for $41,200 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).)