Vaughn Corporation's comparative balance sheets are presented below. Cash Accounts receivable Land Buildings Accumulated depreciation-buildings Total Accounts payable VAUGHN CORPORATION Comparative Balance Sheets December 31 Common stock Retained earnings 2022 $15,100 21,200 20,400 69,700 (15,400) $111,000 $12,700 74,100 24,200 2021 $10,200 23,100 26,000 69,700 (10,600) $118,400 $28,200 69,000 21,200

Vaughn Corporation's comparative balance sheets are presented below. Additional information: 1. Net income was $22,400. Dividends declared and paid were $19,400. 2. No noncash investing and financing activities occurred during 2022. 3. The land was sold for cash of $4,500. Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash flow with either a - sign eg. 15,000, or in parenthesis e.g. (15,000).) Net Cash Provided by Investing Activities 4500 Cash Flows from Financing Activities Issuance of Common Stock Payment of Dividends Net Cash Provided bv Financing Activities Net Increase in Cash Cash at Beginning of Period Cash at End of Period