Current Attempt in Progress Additional information: 1. Operating expenses include depreciation expense of $64,000. 2. Land was sold at its book value for cash. 3. Cash dividends of $136,000 were declared and paid in 2022 . 4. Equipment with a cost of $265,600 was purchased for cash. Equipment with a cost of $81,600 and a book value of $57,600 was sold for $54,400 cash. 5. Bonds of $80,000 were redeemed at their face value for cash. 6. Common stock ( $1 par) of $272,000 was issued for cash. Use this information to prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either - sign e.g. 15,000 or in parenthesis e.g. (15,000).)