The following account balances relate to the stockholders' equity accounts of Whispering Winds Corp.at year-end. 2022 2021 Common stock, 10,570 and 10,070 shares, respectively, for 2022 and 2021 $150,550 $129.750 Preferred stock, 5.410 shares 146,070 146,070 Retained earnings 287660 258600 Asmall stock dividend was declared and issued in 2022. The market price of the shares was $8.570. Cash dividends were $21,470 in both 2022 and 2021. The common stock has no par or stated value. What was the amount of net income reported by Whispering Winds Corp. in 2022 Net income e Textbook 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 accounts Cashflow related to dividend account $ e Textbook and Media indicate where each of the cash inflows or outflows identified in (s) would be dassihed on the statement of cash flows. Cashflow related to common stock account Cash flow related to dividend account