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.

Assets12/31/221/1/22DifferenceCash30024060A/R34026080Inventory25016585Pre-paid Insurance610(4)Equipment13001000300Accumulated Depreciation(120)(90)30Total Assets$2,076$1,585 Liabilities and Equity A/P281355(74)Accrued Expense Payable351520Bonds Payable300180120Common Stock26021050PICEP/APIC600325275Retained Earnings600500100Total Liabilities and Equity$2,076$1,585

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.

PLEASE BE VERY, VERY CLEAR IN HOW TO DO THIS STEP BY STEP. I REALLY NEED HELP UNDERSTANDING THIS. THANKS!!!