The following information is available for Windsor, Inc. for the year ended Decermber 31, 2022. Beginning cash balance Accounts payable increase Depreciation expense Accounts receivable decrease Inventory decrease $ 13,200 3,135 22,550 2,640 1,705 31,460 57,200 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 20,900 2,145 44,550 36,300 Cash received from issuing stock 8,000 Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with Windsor, Inc. Statement of Cash Flows-Indirect Method For the Year Ended December 31, 2022 Cash Flows from Operating Activities