Condensed financial data of Ayayai SA for 2022 and 2021 are presented below. AYAYAI SA INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2022 Sales revenue Cost of goods sold Gross margin E6,320 Selling and administrative expenses Income from operations 1,8704,450 Other revenues and gains Gain on sale of investments Income before tax 940930 Income tax expense Net income 801,0205406480 Additional information: During the year, 90 of ordinary shares were issued in exchange for plant assets. No plant assets were sold in 2022. Cash dividend. were 250. Prepare a statement of cash flows using the direct method. (Show amounts in the investing and financing sections that decrease cash flo with either a - sign eg, 15,000 or in parenthesis eg. (15,000).)