22 3 Information provided: 45 5 Net Income 328280 6 This Depreciation expense 30600 7 Equipment sold for a gain of 32000 with cash proceeds of 72000 8 SEUSE Equipment purchased for 500000 9 10 11 12 13 14 15 Dividends paid 100000 Accounts Receivable Increased by 62800 Merchandise Inventory decreased by 77400 Accounts Payable increased by 82200 Notes Payable Increased by 110000 Common Stock sold for 100000 at book value Cash at 1/1/2023 is 229600 Cash at 12/31/2023 Is 335280 16 17- SEE APRES Part a- Identify the problems with the Statement of Cash Flows that the accounting clerk prepared. (Hint: there are a total of 6 errors to find and correct.) Part h Prepare a corrected Statement of Cash Flows