E13.15 Prepare a worksheet Comparative balance sheets for International Company are presented as follows. International Company Comparative Balance Sheets December 31 2022 2021 Assets Cash $ 73,000 $ 22,000 Accounts receivable 85,000 76,000 Inventory 180,000 189,000 Land 75,000 100,000 Equipment 250,000 200,000 Accumulated depreciation Equipment (66,000) (42,000) Total $ 597,000 $ 545,000 Liabilities and Stockholders' Equity Accounts payable $ 34,000 $ 47,000 Bonds Payable 150,000 200,000 Common stock ($1 par) 214,000 164,000 Retained earnings 199,000 134,000 Total $ 597,000 $ 545,000 Additional information: 1. Net income for 2022 was $135,000 2. Cash dividends of $70,000 was declared and paid. 3. Bonds payable amounting to $50,000 were redeemed for cash $50,000. 4. Common stock was issued for $50,000 cash 5. Depreciation expense was $24,000. 6. Sales revenue for the year was $978,000. 7. Land was sold at cost, and equipment was purchased for cash. Instructions Prepare a worksheet for a statement of cash flows for 2022 using the indirect method. Enter the reconciling items directly on the worksheet, using letters to cross-reference each entry. NOTE: Enter a formula, a cell reference, or a value (if you are unable to reference a cell), into the yellow shaded input cells.