Shown below are comparative balance sheets for Carla Vista Company.

Carla Vista Company Comparative Balance Sheets December 31
Assets		2022			2021
Cash		$ 170,000			$ 55,000
Accounts receivable		220,000			190,000
Inventory		417,500			472,500
Land		200,000			250,000
Equipment		650,000			500,000
Accumulated depreciationequipment		(165,000	)		(80,000	)
Total		$1,492,500			$1,387,500
Liabilities and Stockholders Equity
Accounts payable		$ 97,500			$ 107,500
Bonds payable		375,000			500,000
Common stock ($1 par)		540,000			435,000
Retained earnings		480,000			345,000
Total		$1,492,500			$1,387,500

Additional information:

1.		Net income for 2022 was $232,500.
2.		Depreciation expense was $85,000.
3.		Cash dividends of $97,500 were declared and paid.
4.		Bonds payable amounting to $125,000 were redeemed for cash $125,000.
5.		Common stock was issued for $105,000 cash.
6.		No equipment was sold during 2022.
7.		Land was sold for its book value.

Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -45,000, or in parenthesis e.g. (45,000)).

Carla Vista Company Statement of Cash Flows Choose the accounting period December 31, 2022For the Year Ended December 31, 2022For the Quarter Ended December 31, 2022
Select an opening name for section one Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash used by Financing ActivitiesNet Cash used by Investing ActivitiesNet Cash used by Operating ActivitiesNet Decrease in CashNet Increase in Cash
Select an item Decrease in Accounts PayableDecrease in Accounts ReceivableDecrease in InventoryDepreciation ExpenseIncrease in Accounts PayableIncrease in Accounts ReceivableIncrease in InventoryIssuance of Common StockNet IncomePayment of Cash DividendsPurchase of EquipmentRedemption of BondsSale of Land		$Enter a dollar amount
Adjustments to reconcile net income to
Select an opening name for subsection Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash used by Financing ActivitiesNet Cash used by Investing ActivitiesNet Cash used by Operating ActivitiesNet Decrease in CashNet Increase in Cash
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