Condensed financial data of Whispering Winds Corp. follow. Whispering Winds Corp. Comparative Balance Sheets December 31 Assets 2022 2021 $72,720 $43,560 Cash 79,020 34,200 Accounts receivable 101,250 92,565 Inventory 25,560 23,400 Prepaid expenses 124,200 Long-term investments 98,100 256,500 218,250 Plant assets (46,800) (45,000) Accumulated depreciation $614,250 $463,275 Total Liabilities and Stockholders' Equity $91,800 $60,570 Accounts payable 18,900 Accrued expenses payable 14,850 131,400 99,000 Bonds payable 157,500 198,000 Common stock 94,905 210,600 Retained earnings $614,250 $463,275 Total Whispering Winds Corp. Income Statement Data For the Year Ended December 31, 2022 $349,614 Sales revenue Less: $121,914 Cost of goods sold 11,169 Operating expenses, excluding depreciation 41,850 Depreciation expense 24,552 Income tax expense 4,257 Interest expense 210,492 6,750 Loss on disposal of plant assets $ 139,122 Net income Additional information: 1. New plant assets costing $90,000 were purchased for cash during the year Old plant assets having an original cost of $51,750 and accumulated depreciation of $43,650 were sold for 2. $1,350 cash. 3. Bonds payable matured and were paid off at face value for cash. 4. A cash dividend of $23,427 was declared and paid during the year. Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with eite sign e.g. -15,000 or in parenthesis e.g. (15,000).) Whispering Winds Corp. Statement of Cash Flows