The following are available for Wishful Corp.: Wishful Corp. Statement of Financial Position as of December 31, 2022 2022 2021 Cash Accounts receivable Inventory Prepaid expenses 30,000 86,000 48,000 103,000 74,000 102,000 2,000 6,000 FV-OCI investments 47,000 45,000 Equipment 173,000 159,000 Accumulated depreciation-equipment -35,000 -25,000 Total Assets 406,000 409,000 Accounts payable 125,000 110,000 Income tax payable 2,000 3,000 Dividends payable 4,000 0 Common shares Long-term notes payable Retained earnings Accumulated other comprehensive income 85,000 119,000 31,000 24,000 148,000 144,000 11,000 9,000 Total Liabilities+ Owner Equity Wishful Corp. Income Statement 406,000 409,000 For the year ending December 31, 2022 Net sales Cost of goods sold Operating expenses Interest expense Income tax Other comprehensive income Unrealized gain or loss-OCI Comprehensive income Additional information: $323,000 175,000 $148,000 120,000 $28,000 9,000 $19,000 6,000 $13,000 2,000 $15,000 a. Operating expenses include $10,000 in depreciation expense. b. Common shares were issued for cash C. During the year, Wishful Corp. acquired $8,000 of equipment in exchange for long-term notes payable Instructions: Prepare a Direct Method Cash Flow Statement