Each of these items must be considered in preparing a statement of cash flows for Waterway industries. for the year ended December 31,2022. For each item, state how it should be shown in the statement of cash flows for 2022. Each of these items must be considered in preparing a statement of cash flows for Waterway industries. for the year ended December 31,2022. For each item, state how it should be shown in the statement of cash flows for 2022