Sunland Company has recently decided to go public and has hired you as an independent CPA. One statement that the enterprise is anxious to have prepared is a statement of cash flows. Financial statements of Sunland Company for 2022 and 2021 are provided below. BALANCE SHEETS 12/31/22 12/31/21 Cash $407000 $190000 Accounts receivable 359000 216000 Inventory 384000 481000 Property, plant and equipment $607000 $959000 Less accumulated depreciation (320000) 287000 (305000) 654000 $1437000 $1541000 Accounts payable $177000 $98000 Income taxes payable 352000 394000 Bonds payable 358000 600000 Common stock 211000 214000 Retained earnings 339000 235000