Condensed financial data of Whispering Winds Corp. follow. Whispering Winds Corp. Comparative Balance Sheets December 31 Assets 2022 2021 Cash $ 72,720 $ 43,560 Accounts receivable 79,020 34 200 Inventory 101.250 92,565 Prepaid expenses 25.560 23,400 Long-term investments 124.200 98.100 Plant assets 256,500 218.250 Accumulated depreciation { 45.000 (46.800) Total 9614,250 5463,275 Liabilities and Stockholders' Equity Accounts payable S 91.800 $ 60,570 Accrued expenses payable 14.850 18.900 Bonds payable 99.000 131 400 Common stock 198.000 157.500 Retained earnings 210.600 94.905 Total $614 250 5463 275 Whispering Winds Corp. Income Statement Data For the Year Ended December 31, 2022 Sales revenue $ 349,614 $121.914 Less Cost of goods sold Operating expenses, excluding depreciation Depreciation expense 11.169 41,850 Income tax expense 24.552 Interest pense 4.257 Loss on disposal of plant assets 6.750 210.492 Net income S 139. 122 1 Additional information New plant assets costing S 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 $ 1.350 cash, Bonds payable matured and were paid off at face value for cash A cash dividend of 23427 was declared and paid during the year 2 3 4 Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a signes -15.000 or in parenthesise (15.000 Whaparing Windo com Statement of achiews Guatem STAR $ IN