$(12,4)$ Hello, I need help with the following accounting question. Based on the attatched comparative balance sheeets for Metlock Co and additional information. Prepare a statement of cash flows for $2022$ using the indirect method. $($Show amounts that decrease cash flow with either a $-$ sign or in parenthesis$)$ Additional information:

$-$Net income for $2022$ was $$104,100.$

$-$Depreciation expense was $$31,400.$

$-$Cash dividends of $$44,900$ were declared and paid.

$-$Bonds payable amounting to $$55,000$ were redeemed for cash $$55,000.$

$-$Common stock was issued for $$45,000$ cash.

$-$No equipment was sold during $2022.$

$-$Land was sold for its book value.