Crane Company reported the following information for 2022 Crane Company Comparative Balance Sheets December 31 Assets 2022 2021 Change Increase/Decrease Cash $60.360 $36.230 $24,130 Increase Accounts receivable 61.790 21,000 39.990 Increase Inventory 44.270 -0- 44,270 Increase Prepaid expenses 6.050 3,990 2,060 Increase Land 55.380 70,670 15.290 Decrease Buildings 199.250 199.250 -0- No Change Accumulated depreciation-buildings (20.805) (13,870 ) 6,935 Increase Equipment 183 290 67.480 115,810 Increase Accumulated depreciation-equipment (28.145 ) (9.970 ) 18.175 Increase Totals $561.440 $375,580 Liabilities and Stockholders' Equity Accounts payable $42.870 $39,720 $3.150 Increase Accrued expenses payable -0- 9,920 9.920 Decrease Bonds payable 101,100 151,470 50.370 Decrease Common stock [$1 par) 229.420 59,810 169,610 Increase Retained earnings 188.050 114,660 73,390 Increase Totals $561,440 $375,580 Crane Company Income Statement For the Year Ended December 31, 2022 Sales revenue $938.940 Cost of goods sold $473.170 Operating expenses 229,090 Interest expense 12,000 Loss on disposal of plant assets 1,990 716.250 Income before income taxes 222.690 Income tax expense Net income 64.850 $157,840 Additional information: 1. Operating expenses include depreciation expense of $40.390. 2. Land was sold at its book value for cash. 3. Cash dividends of $84.450 were declared and paid in 2022 4. Equipment with a cost of $167,160 was purchased for cash. Equipment with a cost of $51,350 and a book value of $36.070 was sold for $34,000 cash 5. Bonds of $50,370 were redeemed at their face value for cash Common stock ($1 par) of $169.610 was issued for cash Use this information to prepare a sta of cash flows using the