Shown below are comparative balance sheets for Flint Corporation.

Flint Corporation Comparative Balance Sheets December 31
Assets		2022			2021
Cash		$ 197,200			$ 63,800
Accounts receivable		255,200			220,400
Inventory		484,300			548,100
Land		232,000			290,000
Equipment		754,000			580,000
Accumulated depreciationequipment		(191,400	)		(92,800	)
Total		$1,731,300			$1,609,500
Liabilities and Stockholders Equity
Accounts payable		$ 113,100			$ 124,700
Bonds payable		435,000			580,000
Common stock ($1 par)		626,400			504,600
Retained earnings		556,800			400,200
Total		$1,731,300			$1,609,500

Additional information:

1.		Net income for 2022 was $269,700.
2.		Depreciation expense was $98,600.
3.		Cash dividends of $113,100 were declared and paid.
4.		Bonds payable amounting to $145,000 were redeemed for cash $145,000.
5.		Common stock was issued for $121,800 cash.
6.		No equipment was sold during 2022.
7.		Land was sold for its book value.

Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -45,000, or in parenthesis e.g. (45,000)).