please prepare a statement of cashflows in a clear and concise manner

WATERWAY INC. Comparative Balance Sheets December 31 Assets 2022$82,10088,1002021$49,50038,000 Inventory 112,600101,700 Prepaid expenses 29,30027,800 Long-term investments 140,600113,000 Plant assets Accumulated depreciation Total \begin{tabular}{rr} 285,400 & 242,300 \\ (47,800) & (49,400) \\ \hline$690,300 & $522,900 \\ \hline \hline \end{tabular} Liabilities and Stockholders' Equity Accounts payable Accrued expenses payable Bonds payable Common stock Retained earnings Total \begin{tabular}{rr} $106,900 & $63,800 \\ 16,000 & 21,200 \\ 115,600 & 149,500 \\ 220,700 & 175,900 \\ 231,100 & 112,500 \\ \hline$690,300 & $522,900 \\ \hline \hline \end{tabular} WATERWAY INC. Income Statement For the Year Ended December 31, 2022 Sales revenue $391,400 Less: Cost of goods sold $134,600 Operating expenses, excluding depreciation 12,300 Depreciation expense 49,200 Income tax expense 26,800 Interest expense 4,400 Loss on disposal of plant assets Net income $159,000232,4005,100 1. New plant assets costing $100,200 were purchased for cash during the year. 2. Old plant assets having an original cost of $57,100 and accumulated depreciation of $50,800 were sold for $1,200 cash. 3. Bonds payable matured and were paid off at face value for cash. 4. A cash dividend of $40,400 was declared and paid during the year. 5. Common stock was issued at par for cash. 6. There were no significant noncash transactions