prepare a statement of cash flows (indirect method) for the year end Dec 31, 2022 ,and calculate the change in account balance for the company

Accounts receivable Merchandise inventory Prepaid expenses Equipment Acumulated depreciation Total assets OP SHOP Comparative Balance Sheet Information December 31 2022 $ 136,500 74,100 454,500 17,100 278,250 (108.750) $851,700 $ 71,550 90.750 490,200 19,200 216,000 (93.000) $794.700 Liabilities and Equity Accounts payable Salaries payable Long term notes payable Common shares Retained earnings Total liabilities and equity $ 117,450 17,250 112,500 483,000 121.500 $851,700 $ 123,450 11,250 82,500 450,000 127 500 $794.700 OP SHOP Income Statement Information December 31 Sales Cost of goods sold Gross profit Operating expenses Depreciation expense $ 1,083,000 585.000 $ 498,000 $ 36,600 Income Statement Information December 31 $ 1,083,000 585,000 $ 498,000 Sales Cost of goods sold Gross profit Operating expenses: Depreciation expense Other expenses Total operating expenses Loss on sale of equipment Income from operations Income taxes $ 36,600 392,850 429,450 2,100 $ 66,450 9,450 $ 57,000 Profit Additional information regarding OP SHOP's activities during 2022: a Equipment costing $51,000, with accumulated depreciation of $20,850, is sold for $28,050. b Equipment costing $113,250 is purchased by paying cash of $38,250 and signing a long-term note payable for the balance. Paid $45,000 to reduce a long-term note payable. Issued 3,000 common shares for cash at $11 per share. Declared and paid cash dividends. December 31 2022 2021 Change Cash $ 136,500 $ 71,550 Accounts receivable 74,100 90,750 Merchandise inventory 454,500 490,2001 Prepaid Expenses 17,100 19,200 Equipment 278,250 216,000 Accumulated Depreciation, Equipment 108,750 93,000 Accounts payable 117,450 123,450 Salaries pavable 17,250 11,250 Long-term notes payable 112,500 82,500) Common shares 483,000 450.000 Retained earnings 121,500 127,500 Statement of Cash Flows