22.) Ikiban Ine.'s balance sheet at December 31, 2022 and 2021 and 2022 income statement follow: Additional Information a. A $28,000 note payable is retired at its $28,000 carrying (book) value in exchange for cash. b. In 2022 , Ikiban, Inc. declared and paid $74,320 of dividends to its common shareholders. c. New equipment is acquired for $63,500 cash. d. Received $16,300 in cash for the sale of equipment that had a cost of $48,500 and accumulated depreciation of $34,900. e. In 2022, Ikiban, Inc. issued 10,800 new shares of common stock at par value ( $5 per share). Required: Prepare a statement of cash flows using the indirect method (the statement should end with a reconciliation from cash at the beginning of the period to cash at the end of the period)