Consider the following income statement for the Luna Lighting Company for the year ended December 31, 2022 and the balance sheets for December 31, 2021 and 2022. Based on these statements, construct the cash flow identity (as discussed in section 2.5 of the text) AND provide a brief analysis of what Luna Lighting Company's cash flows are indicating. Luna Lighting Company Balance Sheets as of December 31, 2021 and 2022 2021 2022 2021 2022 Cash Marketable securities Accounts receivable $ 141 56 $ 184 Accounts Payable $ 361 $ 444 32 Short-term Notes Payable - 315 270 1,025 1,167 Long-term Deferred Taxes 318 412 Inventory 918 963 Long-term Debt 2,869 2,956 Net Fixed Assets 6,770 7,087 Common Stock 456 610. Retained Earnings 4,591 4,741 Total Assets $8.910 9.433 Total Liabilities & Equity $8.910 $9,433 Sales Luna Lighting Company 2022 Income Statement Less: Cost of Goods Sold Less: Depreciation -Earnings Before Interest and Taxes: Less: Interest Paid Earnings Before Taxes Taxes (34%) Net Income $3,990 2,137 1,018 835 267 568 193 $ 375