Cullumber Corporation's comparative balance sheets are presented below: Additional information: 1. Net income was $30,700. Dividends declared and paid were $25,300. 2. All other changes in noncurrent account balances had a direct effect on cash flows, except the change in accumulated depreciation. The land was sold for $7,300. (a) Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash flow with either a sign e.g. 15,000 or in parenthesis e.g. (15,000). rwith either a