Presented below are the financial statements of Riverbed Corp. Riverbed Corp Comparative Balance Sheets December 31 Assets 2021 |_ 2022 $ 80,500 Cash $ 46,000 Accounts receivable 46,000 32,200 Inventory 64,400 46,000 Property, plant, and equipment 138,000 179,400 Accumulated depreciation (73,600) $255,300 (55,200) $248,400 Total Liabilities and Stockholders' Equity Accounts payable $43,700 $34,500 Income taxes payable 16,100 18,400 Bonds payable 39,100 75,900 Common stock 41,400 32,200 Retained earnings 115,000 87,400 Total $255,300 $248,400 Riverbed Corp Income Statement For the Year Ended December 31, 2022 Sales revenue $556,600 Cost of goods sold 402,500 Gross profit 154,100 Selling expenses $41,400 Administrative expenses 13,800 55,200 Income from operations 98,900 Interest expense 6,900 Income before income taxes 92,000 Income tax expense 18,400 Net income $ 73,600 Additional data: 1. Depreciation expense was $40,250. 2. Dividends declared and paid were $46,000. 3. During the year equipment was sold for $19,550 cash. This equipment cost $41,400 originally and had accumulated depreciation of $21,850 at the time of sale. Further analysis reveals the following. 1. Accounts payable pertain to merchandise suppliers. 2. All operating expenses except for depreciation were paid in cash. 3. All depreciation expense is in the selling expense category. 4. All sales and purchases are on account. Prepare a statement of cash flows for Riverbed Corp using the direct method. (Show amounts in the investing and financing sections that decrease cash flow with either a-sign e.g.-15,000 or in parenthesis e.g. (15,000).) Riverbed Corp Statement of Cash Flows