This information is for Pharoah Corporation for the year ended December $31,2022.$

Cash collected from customers $$61,700$

Cash received from issuing common stock $41,700$

Cash paid for new building $71,700$

Cash dividends paid $7,700$

Cash payments to suppliers $16,700$

Cash received from sale of equipment $11,600$

Cash paid for operating expenses $11,700$

Cash paid to retire debt $15,700$

Cash balance $1/1/2214,700$

Prepare the $2022$ statement of cash flows for Pharoah Corporation. $($Show amounts that decrease cash flow with either a $-$ sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).)$