The following information is available for Bonita Industries for the year ended December 31, 2022. Beginning cash balance Accounts payable increase Depreciation expense Accounts receivable decrease Inventory decrease Net income Cash received for sale of land at book value Cash dividends paid Income taxes payable decrease Cash used to purchase land Cash used to redeem bonds Cash received from issuing stock $ 15,600 3,705 26,650 3,120 2,015 37,180 67,600 24,700 2,535 52,650 42,900 104,000 Prepare a statement of cash flows 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).) Bonita Industries Statement of Cash Flows-Indirect Method TA Adjustments to reconcile net income to