The comparative balance sheet of Merrick Equipment Co. for December 31,2022 and 2021 , is as follows: Additional data obtained from an examination of the accounts in the ledger for 2022 are as follows: a. Equipment and land were acquired for cash. b. There were no disposals of equipment during the year. c. The investments were sold for $91,800 cash. d. The common stock was issued for cash. e. There was a $146,680 credit to Retained Earnings for net income. f. There was a $102,000 debit to Retained Earnings for cash dividends declared. Instructions: Prepare a statement of cash flows, using the indirect method of presenting cash flows from operating activities. (15 Points) The comparative balance sheet of Merrick Equipment Co. for December 31,2022 and 2021 , is as follows: Additional data obtained from an examination of the accounts in the ledger for 2022 are as follows: a. Equipment and land were acquired for cash. b. There were no disposals of equipment during the year. c. The investments were sold for $91,800 cash. d. The common stock was issued for cash. e. There was a $146,680 credit to Retained Earnings for net income. f. There was a $102,000 debit to Retained Earnings for cash dividends declared. Instructions: Prepare a statement of cash flows, using the indirect method of presenting cash flows from operating activities. (15 Points)