The comparative balance sheets for Windsor, Inc. as of December 31 are presented below.

Lat option doesn't have option for Cash at end of period not sure what that could be

Windsor, Inc. Comparative Balance Sheets December 31 Assets 2022 2021 Cash $ 63,920 $ 42,300 Accounts receivable 47,000 54,520 Inventory 142,363 133,480 Prepaid expenses 14,363 19,740 Land Buildings Accumulated depreciation-buildings 136,300 188,000 (56,400) 211,500 (42,300) 122,200 188,000 (37,600) 145,700 (32,900 ) Equipment Accumulated depreciation-equipment Total $704,746 $635,440 Liabilities and Stockholders' Equity Accounts payable $ 42,046 $33,840 Bonds payable 282,000 282,000 Common stock, $1 par 188,000 150,400 Retained earnings 192,700 169,200 Total $704,746 $635,440 Additional information: 1. Operating expenses include depreciation expense of $39,480 ($18,800 of depreciation expense for buildings and $20,680 for equipment). 2. Land was sold for cash at book value. 3. Cash dividends of $11,280 were paid. 4. Net income for 2022 was $34,780. 5. Equipment was purchased for $86,480 cash. In addition, equipment costing $20,680 with a book value of $9,400 was sold for $7,520 cash. 6. 37,600 shares of $1 par value common stock were issued in exchange for land with a fair value of $37,600. Prepare a statement of cash flows for the year ended December 31, 2022, using the indirect method. (Show amounts that decrease cash flow with either a-sign e.g. -15,000 or in parenthesis eg. (15,000).) Windsor, Inc. Statement of Cash Flows For the Year Ended December 31, 2022 4 Cash Flows from Operating Activities Net Income 34780 Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense 39480 Loss on Disposal of Plant Assets 1880 Increase in Accounts Payable 8206 Increase in Inventory 8883 Decrease in Prepaid Expenses -7520 Decrease in Accounts Receivable -5377 45552 Net Cash Provided by Operating Activities 80332 Cash Flows from Investing Activities Sale of Land 14100 Purchase of Equipment -86480 Sale of Equipment 65800 Net Cash used by Investing Activities -6580 Cash Flows from Financing Activities Payment of Cash Dividends -11280 Net Cash used by Financing Activities Net Increase in Cash Cash at Beginning of Period $ Cash at End of Period Net Income $