Wanda Corp. compiled the following annual information for the yearend December 31, 2021 in order for you to prepare its statement of cash flows IN GOOD FORM using the indirect method. Assume cash at the beginning of the year was $44,000. SHOW ALL CALCULATIONS . $26,000 14,000 Increase in common stock Increase in retained earnings Net income Depreciation expense $40,000 Increase in cash 25,300 Increase in accounts receivable 113,610 Increase in supplies 45,000 Decrease in accounts payable 1,500 Increase in salaries payable 1,000 5,000 9,000 40,000 Gain on the sale of equipment Equipment purchases (cash) Book value of equipment sold Dividends paid Decrease in notes payable 57,600 Increase in equipment from leasing 8,000 Increase in trading securities 15,000 22,700 88,310 Decrease in inventory 31,400