Partial balance sheets and additional information are listed below for Metro Company.

Metro Company Partial Balance Sheets as of December 31
Assets	2022	2021
Cash	$40,000	$20,000
Accounts receivable	70,000	85,000
Inventory	40,000	35,000
Land	35,000	20,000
Liabilities
Accounts payable	$54,000	$62,000
Stockholders Equity
Common Stock	$90,000	$70,000

Additional information for 2022:

Net income was $88,000.

Depreciation expense was $19,000.

Land was purchased in cash

New common stock was issued for cash

Required:

Prepare the 2022 cash flow statement (operating, investing and financing activities) with the operating activity section under the indirect method.