A comparative balance sheet for Halpern Corporation is presented below: Additional information: 1. Net loss for 2022 is $20,000. 2. Cash dividends of $14,000 were declared and paid in 2022 . 3. Land was sold for cash at a loss of $4,000. This was the only land transaction during the year. 4. Equipment with a cost of $15,000 and accumulated depreciation of $10,000 was sold for $5,000 cash. 5. $22,000 of bonds were retired during the year at carrying (book) value. 6. Equipment was acquired for common stock. The fair value of the stock at the time of the exchange was $25,000. Instructions Prepare a statement of cash flows for the year ended 2022 using the indirect method