The Balance Sheet and other relevant information for Interpol, Inc. on 31 Dec 2022 is shown below: BALANCE SHEET 2022 2021 ASSETS Cash $115,000 $ 100,000 Accounts Receivable 75,000 50,000 Less Allow. for Uncollectible Accounts (3,000) (4,000) Trading Debt Investments (net) 9,000 10,000 Inventory 45,000 60,000 Prepaid Items 80,000 50,000 Total Current Assets 321,000 266,000 Equity Investment 182,000 140,000 Land 200,000 150,000 Equipment 145,000 130,000 Less Accumulated Depreciation (95,000) (70,000) Right-of-Use Asset (net) 64,000 Patents Total Noncurrent Assets TOTAL ASSETS LIABILITIES 496,000 $817,000 45.000 395,000 $661,000 Accounts Payable $ 73,478 Income Taxes Payable 9,000 $ 50,000 18,000 Dividends Payable 10,000 8,000 Total current liabilities 92,478 76,000 Lease Liability 65,522 Deferred Tax Liability (net) 25,000 20,000 Mortgage Payable 30,000 Note Payable 80,000 Bonds Payable (net) 160,000 168,000 TOTAL LIABILITIES 453,000 264,000 Shareholders' Equity Common Stock ($5 par) 50,000 50,000 Paid in Capital in Excess of Par 250,000 250,000 Retained Earnings 112,000 97,000 Treasury Stock (at cost) (48,000) -0- TOTAL SHAREHOLDERS' EQUITY 364,000 397,000 TOTAL LIAB. & SHARE. EQUITY $817,000 $661,000 Additional information: 1. Net Income for 2022 was $80,000. 2. On 1 Jan 2022 the fair value of trading debt investments was $10,000. During 2022, trading debt investments with an historical cost of $5,000 were sold for $8,000. No more trading debt investments were purchased in 2022 and the fair value of the portfolio was $9,000 at 31 Dec 2022. 3. The Equity Investment represents a 30% equity interest in Black Flag company, is accounted for using the equity method, and was purchased at book value. During 2022, Black Flag paid $60,000 in dividends and earned $200,000 in net income. 4. At the end of 2022, Interpol acquired land for $50,000 by assuming a mortgage of $30,000 and paying the remainder in cash. 5. Equipment with a cost of $30,000 and net book value of $16,000 was sold for $12,000. 6. Interpol sold all of its patents on 7/1/22 for $35,000 after amortization for the six months in 2022. The annual amortization rate was $4,500 per year. 7. Interpol entered into a finance lease (lessee) on 1 Jan 2022 recognizing a R-o-U Asset and Lease Liability of $80,000. The implicit rate, known to Interpol, is 5%, and equal payments of $17,598 are paid each January 1 for five years, beginning in 2022 (hint: there is an interest expense accrual imbedded in the lease liability account at 31 Dec 2022). 8. Interpol issued bonds at a premium in 2017. 9. Interpol declared dividends of $65,000 in 2022. Required: Please prepare a complete cash flow statement for 2022 for Interpol. Use the indirect method for reporting cash flows from operating activities.