Alpha$$s comparative BS appears below:

$20232022$

Assets

Cash $ $100$ $ $82$

Accounts receivable $6080$

Inventory $130100$

Prepaid insurance $2515$

Long$-$term investments $140150$

Land $600500$

Buildings $400300$

Equipment $500400$

Accumulated depreciation $(300)(400)$

Total assets $ $1,655$ $ $1,227$

Liabilities and shareholders$$ equity

Accounts payable $ $35$ $ $45$

Bank overdraft $57$

Dividends payable $2040$

Notes payable $155150$

Long$-$term bank loan $500400$

Total liabilities $715642$

Preferred shares $200$

Common shares $450300$

Retained earnings $49085$

Total equity $940585$

Total liabilities & shareholders$$ equity $ $1,655$ $ $1,227$

Additional information

$1.$ Alpha$$s long$-$term investments are portfolio in nature. The sale of part of the

portfolio during the year resulted in a realized loss of $$5.$

$2.$ Alpha issued common stock in exchange for equipment having a FV of $$100.$

$3.$ A building was sold for a loss of $$50.$ The cost of the building was $$250$ and

the accumulated depreciation at the time of sale was $$150.$

$4.$ Alpha sold land for $$450$ that had cost $$400.$

$5.$ During the year, Alpha declared and issued common stock dividends of $$50.$

$6.$ Alpha repurchased its own preferred shares for $$220.$

Required

Prepare the statement of cash flows in good form using the indirect method.

Include note disclosures for non$-$cash transactions.