3. 25 pts	Rayon Company has the following balance sheets and income statement:
				2022		2021
	Cash			$15,000		$10,000
	Receivables			6,000		10,000
	Inventories			17,000		18,000
	Equipment			33,000		40,000
	Accumulated Depreciation			-8,000		-10,000
				$63,000		$68,000
	Accounts Payable			$10,000		$15,000
	Capital Stock			20,000		16,000
	Retained Earnings			33,000		37,000
				$63,000		$68,000
	Sales					$110,000
	Cost of Sales				72,000
	Loss on sale of Assets				-2,000
	Expenses				16,000	90,000
	Income					$20,000
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 using the indirect method a cash flow statement for 2022.