Concord Corporation 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 Concord Corporation for 2022 and 2021 are provided below. BALANCE SHEETS 12/31/22 Cash $407000 Accounts receivable 361000 Inventory 384000 12/31/21 $190000 214000 481000 Property, plant and equipment $609000 $960000 Less accumulated depreciation (322000) 287000 (305000 ) 655000 $1439000 $1540000 Accounts payable Income taxes payable Bonds payable Common stark $175000 $98000 350000 390000 359000 601000