Use the following balance sheet and income statement to prepare a statement of cash flow under the Indirect Method. Income Statement for 2022 Sales Expense Cost of goods sold Wages Depreciation Interest Total expense Income from continuing operations Gain from sale of land Pretax income Provision for taxes Net income Common dividends declared Balance Sheet for 2021 and 2022 Assets Current assets Cash Account receivable Inventory Total current assets Non-current assets Land Gross plant and equipment Less accumulated depreciation Net plant and equipment Goodwill Total non-current assets Total Assets $ 100,000 40,000 5,000 7,000 500 $52,500 $47,500 10,000 57,500 20,000 37,500 $8,500 2022 $33,000 10,000 5,000 48,000 $35,000 85,000 (16,000) $69,000 10,000 114,000 $162,000 2021 $9,000 9,000 7,000 25,000 $40,000 60,000 (9,000) $$1,000 10,000 101,000 $126,000 Liabilities Current liabilities Accounts payable Wages payable Interest payable Taxes payable Dividends payable Total current liabilities Non-current liabilities Bonds Different tax liability Total non-current liabilities Total Liabilities Shareholders' equity Common stock Returned earnings Total Liabilities Total liabilities and equity 2022 $9,000 4,500 3,500 5,000 6,000 28,000 $15,000 20,000 35,000 $63,000 $40,000 59,000 $99,000 $162,000 2021 $5,000 8,000 3,000 4,000 1,000 21,000 $10,000 15,000 25,000 $46,000 $50,000 30,000 $80,000 $126,000