A comparative statement of financial position for Marin AG is presented below. Assets Land Equipment Accumulated depreciation-equipment Inventory Accounts receivable Cash Total December 31 2022 2021 66,740 103,400 255,840 188,000 (64,860) (39,480) 169,200 177,660 77,080 62,040 59,220 20,680 563,220 512,300 Equity and Liabilities Share capital-ordinary (1 par) 201,160 154,160 Retained earnings 187,060 125,960 Bonds payable 141,000 188,000 Accounts payable Total Additional information: 34,000 44,180 563,220 512,300 1. Net income for 2022 was 98,700. 2. Cash dividends of 37,600 were declared and paid. 3. Bonds payable amounting to 47,000 were retired through issuance of ordinary shares. (a) Prepare a statement of cash flows for 2022 for Marin AG. (Show amounts that decrease cash flows with either a-sign eg.-15,000 or in parenthesis eg. (15,000).) MARIN AG Statement of Cash Flows