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Swifty Corporation has recently decided to go public and has hired you as an independent CPA. One statement that the enterprise is arxicus to have prepared is a statement of cash fows. Financial statements of Swifty Corperation for 2022 and 2021 are provided below. WCOME STATEMENT For the Year Ended Deceinber 31,2022 The following additional data were grovided: 1. Dividends for the year 2022 were $193000. 2. During the yem, equipment was sold for $238000. This equipment cost $350000 eriginally and had a book valun of $28b000 at the time of sale. The loss onsale was incorrectly charged to cost of sales 3. All depreciation experse is in the selline expense catepony. The net cash prowided by eperatine actwities is The net cash provided by operating activities is $226000. $276000. $398000. $189000