Bramble Corp. has recently decided to go public and has hired you as an independent CPA. One statement that the enterprise is anxious to have prepared is a statement of cash flows. Financial statements of Bramble Corp. for 2022 and 2021 are provided below. BALANCE SHEETS 12/31/22 Cash $406000 Accounts receivable 361000 Inventory 386000 12/31/21 $191000 214000 480000 Property, plant and equipment $606000 $958000 Less accumulated depreciation (320000) 286000 (303000 ) 655000 $1439000 $1540000 Accounts payable Income taxes payable Bonds payable Common stock Retained earnings INCOME STATEMENT For the Year Ended December 31, 2022 $ 178000 350000 $ 94000 394000 358000 602000 214000 214000 339000 236000 $1439000 $1540000 Sales revenue $8380000 Cost of sales 7153000 Gross profit 1227000 Selling expenses $602000 Administrative expenses 190000 792000 Income from operations 435000