Selected financial info for Strand Corp is below: Problem #1 2022 2021 Cash $63,000 $42,000 Accounts receivable (net) $151,200 $84,000 Inventory $201,600 $168,000 Land $21,000 $58,800 Equipment $789,600 $504,000 Accumulated depreciation ($115,600) ($84,000) TOTAL $1,110,800 $772,800 Accounts payable $86,000 $50,400 Notes payable- current $29,400 $67,200 Notes payable- non-current $302,400 $168,000 Common stock $487,200 $420,000 Retained earnings $205,800 $67,200 $1,110,800 $772,800 TOTAL Additional info for 2022: 1) Net Income was $235,200 2) Depreciation expense was recorded 3) Land was sold at its original cost. No other assets were sold 4) Cash dividends were paid 5) Equipment was purchased for cash REQUIRED: (30 pts) A) Prepare a formal Statement of Cash Flows for 2022 B) Prepare a calculation for Free Cash Flow