Complete the entire statement of cash flows in columns F-H. Be sure to link to other supporting cells for each number on the statement of cash flows. Complete the t-accounts and reconstructed journal entries in columns J-V. Upload your completed Excel file to the D2L Assignments folder. CRUZ, INC. Income Statement For the year ended December 31, 2022 \begin{tabular}{|l|r|r|} \hline \multicolumn{1}{|l|}{} & & \\ \hline Sales & & 488,000 \\ \hline Cost of goods sold & & 314,000 \\ \hline Gross profit & & \\ \hline Operating expenses: & 37,600 & \\ \hline Depreciation expense & 89,100 & \\ \hline Other operating expenses & & 176,000 \\ \hline Total operating expenses & & 47,300 \\ \hline Income before taxes & & 17,300 \\ \hline Income taxes expense & & 30,000 \\ \hline Net income & & \\ \hline \end{tabular} Additional Information: 1. Furniture with an original cost of $55,000 was sold at its book value in 2022 . HINT: You must determine the amount of cash received. 2. New furniture was acquired in 2022 for $45,000 cash, on which no depreciation is necessary because it is acquired at year-end. 3. All common stock was issued at par value for cash. 4. Cash dividends were declared and paid in 2022. 5. No additional notes payable were issued in 2022 . The reduction to long-term notes payable was from cash payments to reduce the loan balande