2021 2022 Assets: Current assets $8 $15 53 58 Cash Accounts receivable Inventory Prepaid insurance 52 40 5 3 $140 $150 Property plant and equipment Accumulated depreciation (45) (55) Net PP&E 95 95 Total assets $213 $211 Liabilities: $35 $21 16 12 Accounts payable Wages payable Interest payable Taxes payable 5 2 con AN 92 92 Long-term debt Equity: Common stock 50 50 Retained earnings 16 26 Total liabilities and equity $213 $211 Income statement for the year ended 2022 Sales $480 328 COGS Operating expenses: Wages Utilities 103 11 Insurance 3 10 25 12 Depreciation Operating income Interest Income before tax Tax Net income 13 3 $10 Required: Based on the given information above, prepare a statement of cash flows using indirect method