Following are the financial statements and other supplementary information for Summer Corporation for its year-ended December 31,2022 : \begin{tabular}{llll} Current Assets & 2022 & 2021 & Change \\ Cash & & & \\ Accounts receivable & $102,560 & $145,000 & 42,440 \\ Inventory & 98,000 & 110,000 & 12,000 \\ Prepaid Expenses & 85,900 & 43,000 & 42,900 \\ Non-Current Assets & 6,700 & 1,200 & 5,500 \\ Equipment & & & \\ Accumulated Depreciation & 275,000 & 125,000 & 150,000 \\ Total Assets & (54,000) & (25,000) & 29,000 \\ & $514,160 & $399,200 & 114,960 \\ Current Liabilities & & & \\ Accounts Payable & $32,500 & $56,700 & 24,200 \\ Income Taxes Payable & 5,600 & 0 & 5,600 \\ Wages Payable & 8,800 & 16,500 & 7,700 \\ \hline \end{tabular} Additional Information: 1. During the year, Summer declared an issued a stock dividend for $5,000. 2. Equipment with a cost of $55,000, NBV $47,000 was sold during the year. It was the only sale of equipment during the year. 3. Equipment was purchased during the year for cash. 4. During the year, Summer declared and paid a cash dividend. 5. Prepaids are related to other operating expenses, accounts payable are related to the purchase of inventory. Required: Prepare, in proper form, a Cash Flow Statement for the company for the year-ended December 31, 2022, using the Direct Method (20 marks) and complete the Operating section ONLY for