Condensed financial data of Pharoah Company follow.

$\backslash$table$[[\backslash$table$[[$Pharoah Company$],[$Comparative Balance Sheets$],[$December $31]]],[$Assets$,2022,2021],[$Cash$,$$$109,700,$$$47,900],[$Accounts receivable,$92,200,32,700],[$Inventory$,113,000,101,200],[$Prepaid expenses,$29\mathrm{.}900,25,900],[$Long$-$term investments,$139\mathrm{.}800,113,500],[$Plant assets,$275,400,242,200],[$Accumulated depreciation,$(47,200),(53,000)],[$Total$,$$$712,800,$$$510,400]]$

$\backslash$table$[[$Liabilities and Stockholders' Equity,,$],[$Accounts payable,$$111,800,$$$67,300],[$Accrued expenses payable,$16,100,17,100],[$Bonds payable,$118,700,149,600],[$Common stock,$219,400,174,500],[$Retained earnings,$246,800,101,900],[$Total$,$$$712,800,$$$510,400],[,,]]$ Additional information:

New plant assets costing $$80,500$ were purchased for cash during the year.

Old plant assets having an original cost of $$47,300$ and accumulated depreciation of $$36,900$ were sold for $$2,900$ cash.

Bonds payable matured and were paid off at face value for cash.

A cash dividend of $$31,000$ was declared and paid during the year. Prepare a statement of cash flows using the indiract method. $($Show amounts that decrease cash flow with either a $-$ sign eg$.-15,000$ or in

parenthesiseg $(15,000).)$

Pharoah Comparyy

Statement of Cash Flows

$

Adjustments to raconcile nat income to

$