Please help write a Statement of Cash Flows using the information provided and the additional information.

SPARKLE COMPANY SPREADSHEET FOR STATEMENT OF CASH FLOWS 12/31/2021 Debits Credits 12/31/2022 BALANCE SHEET Assets Cash Debits Credits 12/31/2022 20,000 33,000 Revenues & Gains A/R 50,000 48,000 Sales Revenue 203,000 Less: Allowance for bad debts (3,000) (4,000) Expenses Inventory 52,000 58,000 COGS Long term Investment 10,000 15,000 Salaries Expense (110,000) (25,000) Land 40,000 70,000 Depreciation Expense (15,000) Buildings & Equipment 250,000 225,000 Bad Debt Expense (1,000) 1 5 Less Accumulated Depreciation Total (50,000) (25,000) Interest Expense (8,000) 369,000 420,000 Loss on Sale of Building (3,000) Income Tax Expense (16,000) 7 Liabilities Net Income 25,000 B A/P 20,000 13,000 9 Salaries Payable 5,000 2,000 20 Interest Payable 2,000 4,000 21 Income Tax Payable 8,000 7,000 22 N/P 0 30,000 23 B/P 70,000 95,000 24 Add: Premium on B/P 3,000 2,000 25 26 Owners' Equity 27 C/S 200,000 28 PICX-par 14,000 29 Retained Earnings 47,000 30 Less: T/S 0 210,000 20,000 45,000 (8,000) 369,000 420,000 31