\begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{ Liabilities and Stockholders' Equity } \\ \hline Accounts payable & $111,800 & $67,300 \\ \hline Accrued expenses payable & 16,500 & 17,200 \\ \hline Bonds payable & 110,800 & 149,200 \\ \hline Common stock & 220,400 & 175,700 \\ \hline Retained earnings & 247,200 & 104,000 \\ \hline Total & $706,700 & $513,400 \\ \hline \end{tabular} Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a sign e.g. 15,000 or in parenthesis e.g. (15,000). BONITA INC. Statement of Cash Flows Adjustments to reconcile net income to $ $ BONITA INC. Income Statement For the Year Ended December 31, 2022 Sales revenue Less: Cost of goods sold Operating expenses, excluding depreciation Depreciation expense Income tax expense Interest expense Loss on disposal of plant assets Net income $391,500 \begin{array}{l}$134,50013,00031,90028,0004,9007,500\hline2179,800\hline\end{array} \begin{tabular}{lrr} \multicolumn{4}{c}{\begin{tabular}{c} BONITA INC. \\ Comparative Balance Sheets \\ December 31 \end{tabular}} \\ \hline Assets & 2022 & 2021 \\ Cash & $105,400 & $47,800 \\ Accounts receivable & 91,400 & 32,400 \\ Inventory & 112,100 & 102,100 \\ Prepaid expenses & 29,500 & 25,900 \\ Long-term investments & 139,900 & 113,600 \\ Plant assets & 275,500 & 242,800 \\ Accumulated depreciation & (47,100) & (51,200) \\ \hline Total & $706,700 & $513,400 \\ \hline \hline \end{tabular} Additional information: 1. New plant assets costing $79,100 were purchased for cash during the year. 2. Old plant assets having an original cost of $46,400 and accumulated depreciation of $36,000 were sold for $2,900 cash. 3. Bonds payable matured and were paid off at face value for cash. 4. A cash dividend of $28,500 was declared and paid during the year. 5. Common stock was issued at par for cash. 6. There were no significant noncash transactions