Flint AG. a greeting card company, had the following statements prepared as of December 31, 2022. \begin{tabular}{lrr} Income taxes payable & 4,000 & 6,000 \\ Salaries and wages payable & 8,100 & 3,900 \\ Short-term loans payable & 8,000 & 10,000 \\ \cline { 2 - 3 } Total equity and liabilities & 312,200 & 293,300 \\ \hline \hline \end{tabular} FLINT AG INCOME STATEMENT FOR THE YEAR ENDING DECEMBER 31, 2022 Sales revenue 337,675 \begin{tabular}{lr} Cost of goods sold & 175,500 \\ \cline { 2 } Gross profit & 162,175 \end{tabular} \begin{tabular}{lr} Operating expenses & 119,500 \\ \hline Operating income & 42,675 \end{tabular} Interest expense 11,300 \begin{tabular}{lrll} Gain on sale of equipment & 2,000 & & 9,300 \\ \cline { n \end{tabular} Income tax expense Net income Additional information: 1. Dividends in the amount of 6,000 were declared and paid during 2022. 2. Depreciation expense and amortization expense are included in operating expenses. 3. No unrealized gains or losses have occurred on the investments during the year. 4. Equipment that had a cost of 20,000 and was 70% depreciated was sold during 2022. Prepare a statement of cash flows using the direct method. (Show amounts in the investing and financing sections that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis e.g. (15,000).)