Marigold Corp.'s comparative balance sheets are presented below. Marigold Corp. Comparative Balance Sheets December 31 2022 2021 Cash $ 14,600 $ 10,200 Accounts receivable 20,700 23,100 Land 20,100 25,700 Buildings 69,500 69,500 Accumulated depreciation-buildings (15,000 ) (10,900 ) Total $109,900 $117,600 $12 800 $30.600 Accounts payable Accounts payable $ 12,800 $ 30,600 Common stock 74,200 68,100 Retained earnings 22,900 18,900 Total $109,900 $117,600 Additional information: 1. Net income was $22,600. Dividends declared and paid were $18,600. 2. No noncash investing and financing activities occurred during 2022. 3. The land was sold for cash of $4,700. Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash flow with either a -sign -15,000, or in parenthesis e.g. (15,000).) Marigold Corp. Statement of Cash Flows For the Year Ended December 31, 2022 Cash Flows from Operating Activities Net Income Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense Loss on Disposal of Plant Assets $ 4100 900 A 22600