The following data is provided: Debits 2022 2021 Change Cash $ 19,000 $ 10,000 9,000 Accounts receivable 34,000 22,000 12,000 Inventory 27,000 33,000 (6,000) Equipment 182,000 92,000 90,000 Land 139,000 105,000 34,000 Treasury Stock 14,000 8,000 6,000 $415.000 $ 270,000 Credits Accumulated depreciation $ 40,000 $ 29,000 11,000 Accounts payable 40,000 25,000 15,000 Taxes payable 9,000 15,000 (6,000) Bonds payable 110,000 75,000 35,000 Common Stock, $10 par 82,000 55,000 27,000 Paid-in-capital 30,000 16,000 14,000 Retained earnings 104,000 55,000 49,000 $_415,000 $ 270,000 Other data for the year: 1. Net income amounted to $65,000. 2. Equipment costing $108,000 was purchased. 3. Dividends declared and paid amounted to $16,000. 4. Equipment costing $18,000 was sold for $3,000 when the equipments' book value was $5,000. 5. Other changes in the non-cash accounts resulted from the usual transactions recored in those accounts. REQUIRED: a) Complete the cash flow schedule provided (Use the T-Account provide HINT: You must compute the depreciation expense after recording the gain or loss on the sale of equipment. b) Prepare the formal Statement of Cash Flows for A-Z Company Statement of Cash Flows A-Z Company For the year ending December 31, 2021