Problems - Show your work to receive partial credit. 23. The comparative balance sheets of Delaney, Inc. at the beginning and the end of the year 2021 appear below. Assets Cash Accounts receivable Inventory Equipment Less: Accumulated Depreciation Total Dec. 31, 2021 $60,000 55,000 37.000 40,000 (12.000) $180,000 Jan. 1. 2021 $11.000 51.000 37.000 25,000 (9.000) $115.000 Liabilities and Stockholders' Equity Accounts payable Common stock Retained earnings Total $20,000 110,000 50,000 $180,000 $15,000 80,000 20.000 $115.000 Net income of $70,000 was reported and dividends of $40,000 were paid in 2021. New equipment was purchased and none was sold. Instructions: Prepare a statement of cash flows for the year 2021 in good form. (10 points)