The following information is available for Tamarisk Corporation for the year ended December 31, 2022:

Collection of principal on long-term loan to a supplier		$33,000
Acquisition of equipment for cash		12,000
Proceeds from the sale of long-term investment at book value		25,000
Issuance of common stock for cash		21,800
Depreciation expense		25,000
Redemption of bonds payable at carrying (book) value		38,100
Payment of cash dividends		6,500
Net income		33,500
Purchase of land by issuing bonds payable		40,800

In addition, the following information is available from the comparative balance sheet for Tamarisk at the end of 2022 and 2021:

		2022		2021
Cash		$165,000		$91,000
Accounts receivable (net)		33,500		17,200
Prepaid insurance		19,900		13,600
Total current assets		$218,400		$121,800
Accounts payable		$34,400		$18,400
Salaries and wages payable		6,200		7,300
Total current liabilities		$40,600		$25,700

Prepare Tamarisk'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).)

TAMARISK CORPORATION Statement of Cash Flows