The comparative balance sheet for 2022 and 2021 is given below for Hans Company. Additional information: a. A building that originally cost $40,000, and which was three-fourths depreciated, was sold for $7,000. b. The common stock of Sky Corporation was purchased for $5,000 as a long-term investment. c. Land was acquired by issuing a 13%, seven-year, $30,000 note payable to the seller. d. On January 1, 2022, bonds were sold at their $25,000 face value. e. On January 19, Hans issued a 5% stock dividend (1,000 shares). The market price of the $10 par value common stock was $14 per share at that time. f. Cash dividends of $13,000 were declared and paid to shareholders. g. On November 12,500 shares of common stock were repurchased as treasury stock at a cost of $8,000 Required: Prepare the statement of cash flows of Hans Company for the year ended December 31, 2022. Present cash flows from operating activities by the indirect method