Additional information: 1. Net income was $23,100. Dividends declared and paid were $15,000. 2. No noncash investing and financing activities occurred during 2022. 3. The land was sold for cash of $5,000. Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decreose cash flow with either a-sign e. 15,000, or in parenthesis eg. (15,000)) Question 3 of 7 0.38/1 Cash flows from investing Activities Sale of Land Net Cash Used bv Investine Activities Payment of Dividends Issuance of Common 5 tock Net Cash Used by Financing Activities Net increase in Cash Cash at Beginning of Period Cash at End of Period Compute free cash flow. (Enter negative amount using either a negative sign preceding the number eg. 45 ar parentheses eg (45).) Free cash flow