The comparative balance sheets for Pharoah Company as of December 31 are presented below. Additional information: 1. Operating expenses include depreciation expense of $34,440 ( $16,400 of depreciation expense for buildings and $18,040 for equipment). 2. Land was sold for cash at book value. 3. Cash dividends of $9,840 were paid. 4. Net income for 2022 was $30,340 5. Equipment was purchased for $75,440 cash. In addition, equipment costing $18,040 with a book value of $8,200 was sold for $6,560cash. 6. 32,800 shares of $1 par value commonstock were issued in exchange for land with a fair value of $32,800. 6. 32,800 shares of $1 par value common stock were issued in exchange for land with a fair value of $32,800. Prepare a statement of cash flows for the year ended December 31, 2022, using the indirect method. (Show amounts that decrease cosh flow with either a sign e.s. 15,000 or in parenthesis e.g. (15,000). Decrease in Accounts Receivable Increase in Ifventory Decrease in Prepaid Expenses Increase in Accounts Payable Loss on Disposal of Plant Assets Net Cash Provided by Operating Activities * Cash Flows from Investing Activities Sale of Land Purchase of Equipment Sale of Foulioment Purchase of Equipment Sale of Equipment Net Cash used by Investing Activities Cash Flows from Financing Activities Payment of Cash Dividends Net Increase in Cash Cash at Beginning of Period Cashat End of Period Noncash Investing and Financing Activities * Sale of Equipment Net Cash used by Irvesting Activities. Cash Flows from Financing Activities Payment of Cash Dividends Net Increase in Cash Cash at Beginning of Period Cash at End of Period Noncash lnvesting and Financing Activities it Acquired Land by issuance of Common Stock \&