3. (20 pts) Rayon Company has the following balance sheets and income statements: Depreciation expense for the year was $5,000. Equipment costing $15,000 and having a book value of $8,000 was sold at a loss. Other equipment was purchased during the year, stock was issued for $4,000, and a dividend was paid. In proper format, prepare asiag the indirect method a cash flow statement for 2022. To accomplish this, use the T account worksheet to the right of the financial statements and conduct the T account indirect method. When completed, prepare in proper format, the cash flow satement. w T Account Method