Please help with section B on this problem!

Vaughn Corporation's comparative balance sheets are presented below. VAUGHN CORPORATION Comparative Balance Sheets December 31 2022 2021 Cash $15,100 $10,200 Accounts receivable 21,200 23,100 Land 20,400 26,000 Buildings 69,700 69,700 Accumulated depreciation-buildings (15,400) (10,600) Total $111,000 $118,400 $12,700 $28,200 Accounts payable Common stock 74.100 69,000 Retained earnings 24,200 21,200 Total $111,000 $118,400 Additional information: 1. 2. Net income was $22,400. Dividends declared and paid were $19,400. No noncash investing and financing activities occurred during 2022. The land was sold for cash of $4.500. 3. Issuance of Common Stock 5100.00 Net Cash Used by Financing Activities $14300.00 Net Increase in Cash 4,900.00 Cash at Beginning of Period 10,200.00 Cash at End of Period 15.100.00 eTextbook and Media Solution Attempts: 5 of 5 used 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).) VAUGHN CORPORATION Statement of Cash Flows - Indirect Method For the Year Ended December 31, 2022 Cash Flows from Operating Activities Net Income $ 22,400.00 Adjustments to reconcile net income to Cash Flows from Operating Activities Depreciation Expense 4,800.00 Loss on Disposal of Plant Assets 1.100.00 Decrease in Accounts Receivable 1.900.00 Decrease in Accounts Payable -$15,500.00 -$7,700.00 Net Cash Provided by Operating Activities $14.700.00 Cash Flows from Investing Activities Sale of Land 4.500.00 Net Cash Provided by Investing Activities 4,500.00 Cash Flows from Financing Activities Payment of Dividends $ -$19.400.00 (b) * Your answer is incorrect. Compute free cash flow. (Enter negative amount using either a negative sign preceding the number e.g.-45 or parentheses e.g. (45).) Free cash flow $ 4700 e Textbook and Media Save for Later Attempts: 1 of 5 used Submit