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 $28,000 Acquisition of equipment for cash 14,000 Proceeds from the sale of long-term investment at book value 22.200 Issuance of common stock for cash 21,500 Depreciation expense 26,700 Redemption of bonds payable at carrying (book) value 36.700 Payment of cash dividends 7.500 Net income 37,600 Purchase of land by issuing bonds payable 42,300 In addition, the following information is available from the comparative balance sheet for Windsor at the end of 2022 and 2021 Cash Accounts receivable (net) 2022 2021 $158,600 $92,500 28,000 16,000 18.200 13,500 $204,800 $122,000 Prepaid insurance Total current assets Accounts payable $30,100 $24.100 Salaries and wages payable 6,300 7.300 Totalmente abilities $26.400 dlative Balance sheet for Windsor at the end of 2022 and 2021: 2022 2021 Cash $158,600 $92,500 Accounts receivable (net) 28,000 16,000 Prepaid insurance 18,200 13,500 Total current assets $204,800 $122.000 $30,100 $24,100 Accounts payable Salaries and wages payable 6,300 7.300 Total current liabilities $36,400 $31.400 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).)