The following information is available for Teal Mountain Corporation for the year ended December 31, 2022: Collection of principal on long-term loan to a supplier $32,000 Acquisition of equipment for cash 11,000 Proceeds from the sale of long-term investment at book value 22,000 Issuance of common stock for cash 20,100 Depreciation expense 27,200 Redemption of bonds payable at carrying (book) value 31,400 Payment of cash dividends 7,700 Net income 34,900 Purchase of land by issuing bonds payable 49,000 In addition, the following information is available from the comparative balance sheet for Teal Mountain at the end of 2022 and 2021: 2022 2021 Cash $169,700 $90,500 Accounts receivable (net) 28,900 17,700 Prepaid insurance 18,000 13,200 Total current assets $216,600 $121,400 Accounts payable $34,500 $24,300 Salaries and wages payable 6,100 7,200 Total current liabilities $40,600 $31,500 TEAL MOUNTAIN CORPORATION Statement of Cash Flows Adjustments to reconcile net income to > > $ $ $