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Cpa Harlan Mnirg has recent* decided to go public and has hired you as an indeperdent CPA statement that the is prepared is a statement

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Harlan Mnirg has recent* decided to go public and has hired you as an indeperdent CPA statement that the is prepared is a statement of cash Finaxial statements of Harlan for 2022 and 2021 ate ptojided belch? STATEMENT OF FINANCIAL POSITION Property. plant and equipment Less: accumulated depreciation Inventory Accounts rece,vable Cash Total Share capital-ordinary Retained g on-ds payable Income taxes payable Accounts payable Tota I INCOME STATEMENT 160,000 12/31/22 192.000 180.coo 204000 120,000 176.000 7?0.ono 96.000 152,000 4,200.000 3,576.000 624,000 395000 228000 36,000 194000 48,000 144,000 12/31/21 228,000 240,000 105000 96,000 77aooo 108,000 120,000 300,000 196,000 48,000 772,000 For the Year Ended December 31 2022 Sales Cost of sales Gross profit Selling expenses Administrative expenses from operations Interest expense fore taxes Income taxes Net income The data were prcwided; fm year 707? VO originally of T tocct 01 salerx A1 dcvrcciaon cxcCnsc is in the scl'ir.a expense The Of flow (direct year fry Mning The net cash hy activities cE2D4,0D0. d.EQa.aocL (g) ngl cash (used) Z_'176.DaDfi The net cash provided {used) by financing activities a Z71E.nor,). c E 96.000. d. Q'12a.ooo}. the cash frcvn & 4.272DO

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