The following account balances relate to the stockholders' equity accounts of Swifty Corporation at year-end. 2022 2021 Common stock, 10,140 and 9,640 shares, respectively, for 2022 and 2021 Preferred stock, 5,150 shares Retained earnings $153,380 123,600 328,040 $132,580 123,600 281,970 A small stock dividend was declared and issued in 2022. The market price of the shares was $9,200. Cash dividends were $18,990 in both 2022 and 2021. The common stock has no par or stated value. What was the amount of net income reported by Swifty Corporation in 2022? Net income $ eTextbook and Media Determine the amounts of any cash inflows or outflows related to the common stock and dividend accounts in 2022. $ Cash flow related to common stock account Cash flow related to dividend account $ eTextbook and Media Indicate where each of the cash inflows or outflows identified in (b) would be classified on the statement of cash flows. Cash flow related to common stock account Cash flow related to dividend account