The comparative balance sheet of Cook Corporation for December 31, 2022, and 2021, is as follows: 2022 2021 Assets Cash $41,000 $31,000 Accounts receivable (net) 67,000 60,000 Prepaid insurance 25,000 17,000 Land 18,000 40,000 Equipment 70,000 60,000 Accumulated depreciation (20,000) (13,000) Total Assets $201,000 $195,000 Liabilities and Stockholders' Equity Accounts payable $3,000 $6,000 Bonds payable 27,000 19,000 Common stock 140,000 115,000 Retained earnings 31,000 55,000 Total liabilities and stockholders' equity $201,000 $195,000 An examination of the accounting records revealed the following additional information applicable to 2022: Net loss for 2022 is $10,000. Cash dividends were declared and paid in 2022. No dividends were in arrears at 12/31/21. Land was sold for cash at a loss of $4,000. Land was purchased for $9,000 in cash. Equipment with a cost of $15,000 and accumulated depreciation of $10,000 was sold for $5,000 cash. $22,000 of bonds were retired with cash during the year at carrying (book) value. Equipment was acquired for common stock. The fair market value of the stock at the time of the exchange was $25,000. Required: Prepare Cook Corporation's 2022 cash flow statement using the indirect method. You MUST show the T- Accounts AND/OR supporting calculations for ALL numbers or you will receive 50% of the points possible