The following information is available for Splish Brothers Inc. 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 Cast received from issuing stock $ 34,800 8,265 59,450 6,960 4.195 82,940 150.800 55,100 5,655 117,450 95,700 232,000 Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a-signes -15,000 or in parenthesis eg. (15,000) Splish Brothers Inc. Statement of Cash Hows-Indirect Method For the Year Ended December 31, 2022 Cash Flows from Operating Activities Net Income Adjustments to reconcile net income to Net Cash Pravided by Operating Activities Depreciation Expense Decrease in Accounts Payable Increase in Inventory Increase in Accounts Payable Increase in Income Taxes Payable Net Cash Provided by Operating Activities Cash Flows from Investing Activities Sale of Land Purchase of Land