Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decreose cash flow with eith 15,000, or in parenthesis e.g. (15,000). Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash flow with either Question 7 of 10 The following are comparative balance sheets for Swifty Company. \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{\begin{tabular}{c} SWIFTY Company \\ Comparative Balance Sheets \\ December 31 \end{tabular}} \\ \hline Assets & 2022 & 2021 \\ \hline Cash & $73,500 & $33,500 \\ \hline Accounts receivable & 85,800 & 70,600 \\ \hline Inventory & 169,700 & 186,700 \\ \hline Land & 73,300 & 101,800 \\ \hline Equipment & 259,000 & 199,400 \\ \hline Accumulated depreciation-equipment & (65.800) & (33,800) \\ \hline Total & $595.500 & $558.200 \\ \hline \multicolumn{3}{|l|}{ Liabilities and Stockholders' Equity } \\ \hline Accounts payable & $35.500 & $46.500 \\ \hline Bonds payable & 151.400 & 203.800 \\ \hline Commonstock (\$1 par) & 217.000 & 172700 \\ \hline Retained earnings & 191,600 & 135.200 \\ \hline Total & $595.500 & $58.200 \\ \hline \end{tabular}