please tell me the answer

Shown below are comparative statements of financial position for Culver Corporatior Additional information: 1. Net income for 2022 was $83,700. There were no gains or losses reported on the statement of income. 2. Cash dividends of $31,500 were declared and paid. 3. Bonds payable amounting to $45,000 were redeemed for cash $45,000. The bonds were originally issued at face value (no premium or discount). 4. Common shares were issued for $37,800 cash. 5. Noland was purchased during 2022. 6. No equipment was disposed of during 2022 . Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash flow with either a-sign eg. -15.000 or in barenthesis e a(15nnn) Increase in accounts receivable Decrease in inventory Decrease in accounts payable Net cash provided by operating activities Cash flows from investing activities Purchase of equipment $ Proceeds from disposal of land Net cash used by investing activities Cash flows from financing activities Proceeds from disposal of land Net cash used by investing activities Cash flows from financing activities Redemption of bonds Payment of cash dividends Issue of common shares Net cash used by financing activities Net increase in cash Cash, January 1 Cash, December 31