The comparative balance sheets for Whispering Winds Corp. as of December 31 are as follows. Whispering...

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The comparative balance sheets for Whispering Winds Corp. as of December 31 are as follows. Whispering Winds Corp. Comparative Balance Sheets December 31 Assets 2022 2021 Cash $59,300 $45,900 Accounts receivable 44,000 64,800 Inventory 150,200 143,400 Prepaid expenses 14,300 24,900 Land 149,300 135,300 Buildings 198,400 198,400 Accumulated depreciation-buildings (62,500) (34,000) Equipment 232,400 158,000 Accumulated depreciation-equipment Total Liabilities and Stockholders' Equity (42,900) (37,900) $742,500 $698,800 Accounts payable $46,100 $40,000 Bonds payable 260,000 260,000 Common stock, $1 par 192,600 158,600 Retained earnings 243,800 240,200 Total $742,500 $698,800 Additional information: 1. Operating expenses include depreciation expense of $42,000 ($28,500 of depreciation expense for buildings and $13,500 for equipment). 2. Land was sold for cash at book value. 3. Cash dividends of $40,700 were paid. 4. Net income for 2022 was $44,300. 5. Equipment was purchased for $95,500 cash. In addition, equipment costing $21,100 with a book value of $12,600 was sold for $6,100 cash. 6. 34,000 shares of $1 par value common stock were issued in exchange for land with a fair value of $34,000. Prepare a statement of cash flows for the year ended December 31, 2022, using the indirect method. (Show amounts that decrease cash flow with either a-sign eg.-15,000 or in parenthesis e.g. (15,000).) The comparative balance sheets for Whispering Winds Corp. as of December 31 are as follows. Whispering Winds Corp. Comparative Balance Sheets December 31 Assets 2022 2021 Cash $59,300 $45,900 Accounts receivable 44,000 64,800 Inventory 150,200 143,400 Prepaid expenses 14,300 24,900 Land 149,300 135,300 Buildings 198,400 198,400 Accumulated depreciation-buildings (62,500) (34,000) Equipment 232,400 158,000 Accumulated depreciation-equipment Total Liabilities and Stockholders' Equity (42,900) (37,900) $742,500 $698,800 Accounts payable $46,100 $40,000 Bonds payable 260,000 260,000 Common stock, $1 par 192,600 158,600 Retained earnings 243,800 240,200 Total $742,500 $698,800 Additional information: 1. Operating expenses include depreciation expense of $42,000 ($28,500 of depreciation expense for buildings and $13,500 for equipment). 2. Land was sold for cash at book value. 3. Cash dividends of $40,700 were paid. 4. Net income for 2022 was $44,300. 5. Equipment was purchased for $95,500 cash. In addition, equipment costing $21,100 with a book value of $12,600 was sold for $6,100 cash. 6. 34,000 shares of $1 par value common stock were issued in exchange for land with a fair value of $34,000. Prepare a statement of cash flows for the year ended December 31, 2022, using the indirect method. (Show amounts that decrease cash flow with either a-sign eg.-15,000 or in parenthesis e.g. (15,000).)