Prepare a cash flow statement for 2022 , based on the comparative balance sheet and additional information presented below. Use the indirect method. Show all work. ADDITIONAL INFO: 1. 2022 net income was \\( \\$ 147 \\). 2. Equipment with a cost of \\( \\$ 80 \\) and a NBV of \\( \\$ 55 \\) was sold for cash at a \\( \\$ 15 \\) loss. 3. Equipment was purchased for cash. 4. All dividends were paid in cash