Wildhorse Co. Comparative Balance Sheets December 31 \begin{tabular}{lrr} Assets & 2022 & 2021 \\ Cash & $119,000 & $47,100 \\ Accounts receivable & 93,000 & 32,400 \\ Inventory & 113,000 & 102,400 \\ Prepaid expenses & 29,100 & 25,700 \\ Long-term investments & 139,500 & 114,700 \\ Plant assets & 274,800 & 241,800 \\ Accumulated depreciation & (46,500) & (51,700) \\ \cline { 2 - 2 } Total & $721,900 & $512,400 \\ \hline \hline \end{tabular} Liabilities and Stockholders' Equity Accountspayable$111,500$67,600 Accruedexpensespayable16,40017,100 Bonds payable 114,000149,300 Commonstock219,100174,200 Retained earnings Total \begin{tabular}{rr} $721,900260,900 & $512,400104,200 \\ \hline \end{tabular} Additional information: 1. New plant assets costing $80,700 were purchased for cash during the year. 2. Old plant assets having an original cost of $47,700 and accumulated depreciation of $37,500 were sold for $2,700 cash. 3. Bonds payable matured and were paid off at face value for cash. 4. A cash dividend of $16,700 was declared and paid during the year. 5. Common stock was issued at par for cash. 6. There were no significant noncash transactions. Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a-sisn es. -15,000 or in parenthesises. (15,000))