Pinkston Corporation's comparative balance sheets are presented below. Prepare a statement of cash flows for $2022(15$pts$).$

PINKSTON CORPORATION

Comparative Balance Sheets December $31$

Cash

Accounts recelvable Inventory Equipment

Accumulated depreciation$-$equipment Total

Accounts payable

Bonds payable

Common stock

Retained earnings

Total

$\backslash$table$[[2017,2016],[\frac{?}{\text{b}\text{a}\text{r}}($$$28,200),$$$17,700$