There is no option for "loss on sale of land." I would like you to use the "loss on disposal of plant asset" option to solve this question.

The romnarative halance sheets for Windsor Cornoration annear helnw: Additional information: 1. Net loss for 2022 is $12,000. Net sales for 2022 are $320,000. 2. Cash dividends of $16,600 were declared and paid in 2022. 3. Land was sold for cash at a loss of $3,500. This was the only land transaction during the year. 4. Equipment with a cost of $16,800 and accumulated depreciation of $11,900 was sold for $5,900 cash. 5. $14,300 of bonds were retired during the year at carrying (book) value. 6. Equipment was acquired for common stock. The fair value of the stock at the time of the exchange was $34,000. Prepare a 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). Do not leave any answer field blank. Enter 0 for amounts.) WINDSOR CORPORATION Statement of Cash Flows For the Year Ended December 31, 2022 Cash Flows from Operating Activities Net Income / (Loss) $ (12000) Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense $20100 Increase in Accounts Receivable (20500) Increase in Prepaid Insurance (10300) Increase in Accounts Payable 7200 Net Cash Provided by Operating Activities (12000) Cash Flows from Investing Activities Proceeds from the Sale of Land Proceeds from the Sale of Equipment Net Cash Used by Investing Activities 33800 Payment of Dividends 13800 Retirement of Bonds Payable Purchase of Equipment through Issuance of Common Stock Net Cash Used by Financing Activities Net Increase in Cash Cash at Beginning of Period Cash at End of Period Noncash Investing and Financing Activities Issuance of Bonds Payable