Additional information: 1. Net income for 2022 was $104,300. 2. Depreciation expense was $32,300. 3. Cash dividends of $46,300 were declared and pd. 4. Bonds payable amounting to $54,200 were redeemed for cash $54,200. 5. Common stock was issued for $44,300 cash. 6. No equipment was sold during 2022. 7. Land was sold for its book value. The following are comparative balance sheets for Blue Spruce Company. \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{BlueSpruceCompanyComparativeBalanceSheetsDecember31} \\ \hline Assets & 2022 & 2021 \\ \hline Cash & $73,000 & $33,400 \\ \hline Accounts receivable & 85,600 & 70,900 \\ \hline Inventory & 170,000+ & 186,900 \\ \hline Land & 73,000 & 101,700 \\ \hline Equipment & 260,700 & 200,800 \\ \hline Accumulated depreciation-equipment & (66,000) & (33,700) \\ \hline Total & $596,300 & $560,000 \\ \hline \multicolumn{3}{|l|}{ Liabilities and Stockholders' Equity } \\ \hline Accounts payable & $35,300 & $47,100 \\ \hline Bonds payable & 149,000 & 203,200 \\ \hline Common stock ( $1 par) & 216,300 & 172,000 \\ \hline Retained earnings & 195,700 & 137,700 \\ \hline Total & $596,300 & $560,000 \\ \hline \end{tabular} Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash flow with either a-sign eg. 1