Question 5 of 5 -/3 !!! Carla Ltd. Statement of Financial Position December 31, 2021 Investments 32,000 Share capital-ordinary 103,690 Plant assets (net) 84,690 Retained earnings 26,890 Land 43,690 Bonds payable 44,690 Accounts receivable 24,890 Accounts payable 33,690 Cash 23,690 208,960 208,960 During 2022, the following occurred. 1. Carla liquidated its non-trading equity investment portfolio at a loss of 8,690. 2. A tract of land was purchased for \41,690. 3. An additional 30,000 in ordinary shares were issued at par. 4. Dividends totaling 13,690 were declared and paid to stockholders. 5. Net income for 2022 was 38,690, including 15,690 in depreciation expense. 6. Land was purchased through the issuance of 33,690 in additional bonds. 7. At December 31, 2022, Cash was 73,890, Accounts Receivable was 45,690, and Accounts Payable was 743,690. Prepare a statement of cash flows for the year 2022 for Carla. (Show amounts that decrease cash flows with either a-sign e.g.-15,000 or in parenthesis e.g. (15,000).) CARLA LTD Statement of Cash Flows Adjustments to reconcile net income to > > > > Land purchased through issuance of of bonds