The following information is available for Windsor 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 $20,000 10,500 24,000 21,000 26,400 34,200 6,000 34,600 49,900 In addition, the following information is available from the comparative balance sheet for Windsor at the end of 2022 and 2021: 2022 2021 Cash Accounts receivable (net) Prepaid insurance Total current assets $164,100 27,100 20,000 $211,200 $98,000 15,000 13,500 $126,500 Accounts payable Salaries and wages payable Total current liabilities 5.6. $33,400 6,300 $39,700 $22,400 7,900 $30,300 Prepare Windsor'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).) WINDSOR CORPORATION Statement of Cash Flows $ Adjustments to reconcile net income to A >