The following information is available for Kingbird Corporation for the year ended December 31, 2022: Collection of principal on long-term loan to a supplier Acquisition of equipment for cash Proceeds from the sale of long-term investment at book value Issuance of common stock for cash Depreciation expense Redemption of bonds payable at carrying (book) value Payment of cash dividends Net income Purchase of land by issuing bonds payable $15,000 12,500 22,400 20,500 27,400 39,300 7,700 37,900 49,300 In addition, the following information is available from the comparative balance sheet for Kingbird at the end of 2022 and 2021: Cash Accounts receivable (net) Prepaid insurance Total current assets 2022 $150,000 26,400 18,800 $195,200 2021 $91,500 16,900 13,800 $122,200 Accounts payable Salaries and wages payable Total current liabilities $30,200 6,100 $36,300 $19,900 7,100 $27,000 Prepare Kingbird's statement of cash flows for the year ended December 31, 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).)