Whispering Winds Corp.'s comparative balance sheets are presented below Whispering Winds Corp. Comparative Balance Sheets December 31 2019 2018 $15,100 $10,200 23,100 26,000 69,700 Cash Accounts receivable Land Buildings Accumulated depreciation-buildings (15,400) 10,600) 21,200 20,400 69,700 $111,000 $118,400 Total $12,700 $28,200 73,400 16,800 $111,000 $118,400 Accounts payable Common stock Retained earnings 74,100 24,200 Total Additional information: 1. Net income was $22,400. Dividends declared and paid were $15,000 2. No noncash investing and financing activities occurred during 2019 3. The land was sold for cash of $4,500 Prepare a statement of cash flows for 2019 using the indirect method. (Show amounts that decrease cash flow with either a -sign eg.-15,000, or in parenthesis eg. (15,000).) Whispering Winds Corp. Statement of Cash Flows Adjustments to reconcile net income to