Swifty Corporation 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 Swifty Corporation for 2022 and 2021 are provided below. BALANCE SHEETS 12/31/22 Cash $407000 Accounts receivable 361000 Inventory 382000 12/31/21 $190000 215000 480000 Property, plant and equipment $607000 $962000 Less accumulated depreciation (321000) 286000 (305000 ) 657000 $1436000 $1542000 Accounts payable $176000 $97000 Income taxes payable 353000 393000 Bonds payable 359000 598000 Common stock 218000 218000 Retained earnings 330000 236000 $1436000 $1542000