The following information is available for Skysong 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 $24.000 19,500 24,800 21,000 25,000 31,000 7,700 33,400 43,000 In addition, the following information is available from the comparative balance sheet for Skysong at the end of 2022 and 2021: Cash Accounts receivable (net) Prepaid insurance Total current assets Accounts payable Salaries and wages payable Total current liabilities. 2022 $158,800 $97,000 28,200 19,000 $31,700 2021 $206,000 $126,000 6,900 $38,600 16,000 13,000 $21,000 7,600 $28,600 Prepare Skysong'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 eg. -15,000 or in parenthesis eg. (15,000))