Culver AG, a greeting card company, had the following statements prepared as of December 31, 2022. Equipment Accumulated depreciation-equipment Copyrights Inventory Prepaid rent Accounts receivable Short-term investments (trading) Cash CULVER AG COMPARATIVE STATEMENT OF FINANCIAL POSITION AS OF DECEMBER 31, 2022 AND 2021 Total assets Share capital-ordinary,10 par Share premium-ordinary Retained earnings Long-term loans payable Accounts payable Income taxes payable Salaries and wages payable Short-term loans payable Total equity and liabilities TILLO Sales revenue Cost of goods sold Gross profit Operating expenses Operating income Interest expense Gain on sale of equipment Income before tax Income tax expense Net income 2. Additional information: 13. 14. 11,300 12/31/22 2,000 154,500 (34,800 ) 46,300 39,600 4,900 62,500 34,800 6,100 CULVER AG INCOME STATEMENT FOR THE YEAR ENDING DECEMBER 31, 2022 339,075 313,900 100,000 30,000 58,100 59,700 46,000 4,000 8,100 8,000 313,900 175,000 164,075 119.900 44,175 9,300 34875 6,975 27,900 12/31/21 130,100 (25,300 ) 50,400 60,200 4,000 51,000 18,100 6,900 295,400 100,000 30,000 36,200 69,000 40,200 6,000 4,000 10,000 295,400 Dividends in the amount of 6,000 were declared and paid during 2022. Depreciation expense and amortization expense are included in operating expenses. No unrealized gains or losses have occurred on the investments during the year. Equipment that had a cost of 19.900 and was 70% depreciated was sold during 2022 Prepare a statement of cash flows using the indirect method. (Show amounts that decrease parenthesis eg (15.000)) re-ne-15.000 or in

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