22. Budget Variance Analysis (Revenue and Expenses) and Cash Flow Statement Preparation:

XYZ Corporation's budgeted revenue for the year was $2,000,000, and budgeted expenses were $1,500,000. However, actual revenue amounted to $2,100,000, and actual expenses were $1,450,000. Compute the variances for revenue and expenses. Then, prepare the cash flow statement using the indirect method, given the following additional information: depreciation expense - $100,000, increase in accounts receivable - $50,000, decrease in accounts payable - $30,000, and purchase of equipment for cash - $150,000.