For the next two (2) questions: The following account balances relate to the stockholders' equity accounts of JKL Corporation at year-end: 2022 2021 Common stock, 16,000 and 14,000 shares, respectively, for 2022 and 2021 (P1 par value) P160,000 P140,000 Additional paid-in capital - Common 210,000 180,000 Preferred stock, 6,500 and 5,000 shares, respectively, for 2022 and 2021 (P5 par value) 32,500 25,000 Additional paid-in capital - Preferred 80,000 50,000 Additional paid-in capital - Treasury 25,000 30,000 Retained earnings Treasury stock 300,000 260,000 30,000 62,000 In 2022, the following equity transactions occurred: Preferred stocks were issued for cash. A small stock dividend on common stock was declared and issued. Cash dividends of P25,000 were declared and paid. Treasury stock was also reissued for P10,000. 5. How much is the net income or net loss in 2022? (Indicate if net income or net loss) 5. The net cash flow to be included in the financing activities section of the company's statement of cash flows in 2022 is: (Indicate if increase or decrease)