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Problem Statement of Cash Flows (40 points) The comparative balance sheets for 2021 and 2022 for Coop Company and the income statement for 2022 are given blow. Additional information from Coop's accounting records is provided also. Please prepare a statement of cash flows using the indirect approach 2021 $20 47 2 50 10 40 250 (501 $369 Balance Sheets (Sin 000) 2022 ASSETS Cash $ 33 Accounts receivable 44 Dividends receivable Inventory 55 Long-term investment 15 Land 70 Buildings and equipment 225 Less: Accumulated depreciation (25) $ 420 LIABILITIES Accounts payable $13 Salaries payable 2 Interest payable 4 Income tax payable 7 Notes payable 30 Bonds payable 93 SHAREHOLDERS' EQUITY Common stock 210 Additional paid in capital 24 Retained earnings 45 Less: Treasury stock (8) $ 420 $ 20 5 2 8 0 67 200 20 47 0 $369 Income Statement ($ in 000) For the year ended December 31, 2022 Sales revenue $ 200 Dividend revenue 3 Expenses Cost of goods sold $ 120 $ 203 Acct312. Winter 2021. Exam 4 Chapters 19,23 Page 2 of 13 5 8 Salaries expense Depreciation expense Interest expense Loss on sale of building Income tax expense Net income 3 16 178 $ 25 Problem 1 Additional information: A building that originally cost $40,000, and which was three-fourths depreciated, was sold for $7,000. The common stock of Lester Corporation was purchased for $5,000 as a long-term investment Land was acquired by issuing a seven-year, $30,000 note payable to the seller. New equipment was purchased for $15,000, cash. On January 1, 2022, $26,000 of bonds were sold at face value. On January 19, 2022, Coop issued a 5% stock dividend (1,000 shares). The market price of the $10 par value common stock was $14 per share at that time. Note: the journal entry for this debits retained earnings for $14,000, credits common stock for $10,000, credits APIC for $4,000. Cash dividends of $13,000 were paid to shareholders