Waterway Corporation's comparative balance sheets are presented below. Additional information: 1. Net income was $22,800. Dividends declared and paid were $21,300. 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