Problem 5 (Review of Client Prepared Statements, Financial Statement Assertions) The CFO of the Company has prepared a DRAFT of the Company's statement of cash flows for the year ended December 31, 2022. As previously mentioned, the Company's CFO was a former manager with your firm and is qualified to prepare this statement. The DRAFT cash flow statement and the 2021 trial balance are set both below along with the Company's adjusted trial balance for the prior year. Joey has asked you to review the DRAFT statement, including agreeing the numbers to the current year and prior year trial balances. 40,280,00040,280,000 Required 1. By reference to the Company's 2021 and 2022 trial balances re-calculate the amounts appearing in the in the 2022 statement of cash flows, prepared by the Company's CFO, and note any differences. 2. Based on your review of the Company's 2022 statement of cash flows, including what you did in item 1 above, describe any additional issues that you may have with the DRAFT statement. 3. If any items are noted in items 1 or 2 above, describe that issue in the context of the appropriate financial statement assertion. BASE YOUR ANSWER ON THE COMPANY'S ORIGINAL TRIAL BALANCE AS OF AND FOR THE PERIOD ENDED DECEMBER 31, 2022