Question 4 of 6 The comparative statements of financial position of Kingbird Inc. at the beginning and the end of the year 2022 appear as follows. Kingbird Inc. Statements of Financial Position Assets Dec. 31, 2022 Jan. 1, 2022 Inc./Dec. Equipment $31,980 $ 18,040 $13,940 Inc. Less: Accumulated depreciation-equipment. (13,940) (9.020) 4,920 Inc. Accounts receivable 74,620 72,160 2,460 Inc. Cash 36,900 10,660 26,240 Inc. Total $129,560 $91,840 Equity and Liabilities Share capital-ordinary $82,000 $65,600 16,400 Inc. Retained earnings 31,160 13,940 17,220 Inc. Accounts payable 16,400 12,300 4,100 Inc. Total $129,560 $91,840 Net income of $27,880 was reported, and dividends of $10,660 were paid in 2022. New equipment was purchased and none was sold. Prepare a statement of cash flows for the year 2022. (Show amounts that decrease cash flows with either a sign eg. -15.000 in parenthericea (15.000 Tools