prepare a statement of cash flows for 2022 using indirect method

Statement of Cash Flows For the Year Ended December 31, 2022 Cash Flows from Operating Activities: Net Income $22100 Adjustments to reconcile netincome to Net Cash Provided by Operating Activities Decrease in Accounts Receivable Loss on Disposal of Plant Assets 900 Decrease in Accounts Payable Net Cash Provided by Operating Activities Cash Flows from Investing Activities Sale of Land 4400 Net Cash Provided by Operating Activities Cash Flows from itvesting Activities Sale of Land Net Cash Provided by limesting Activities Cash Flows from Financing Activities Issuance of Common Stock Payment of Dividends Net Cash Used by Financing Activities: Net lncrease in Cash Cash at Beginning of Period Cash at End of Period Additional information: 1. Net income was $22,100. Dividends declared and paid were $17,800. 2. No noncash investing and financing activities occurred during 2022. 3. The land was sold foo cash of $4,400