Shown below are comparative balance sheets for Pearl Industries. Additional information: 1. Net income for 2022 was $260,400. 2. Depreciation expense was $95,200, 3. Cash dividends of $109,200 were declared and paid. 4. Bonds payable amounting to $140,000 were redeemed for cash $140,000. 5. Common stock was issued for $117,600 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 fow with either a - sign e.g. 45,000 , or in parenthesis e.g. (45,000)) Statement of Cash Flows $ Adjustments to reconcile net income to $