Marigold Corp. has recently decided to go public and has hired you as an independent CPA. One statement that the enterprise is anxious to have prepared is a statement of cash flows. Financial statements of Marigold Corp. for 2022 and 2021 are provided below. BALANCE SHEETS 12/31/22 12/31/21 Cash $407000 $190000 Accounts receivable 361000 215000 Inventory 384000 479000 Property, plant and equipment $607000 $962000 Less accumulated depreciation (322000 ) 285000 (302000) 660000 $1437000 $1544000 Accounts payable $178000 $94000 Income taxes payable 353000 392000 Bonds payable 360000 601000 Common stock 214500 218000 Retained earnings 331500 239000 $1437000 $1544000