Whispering Winds Corp. Comparative Balance Sheets December 31 2022 2021 Cash $ 16,500 $ 17,400 Accounts receivable 25,300 22,100 Investments 20,150 15,850 Equipment 59,950 69,850 Accumulated depreciationequipment (13,850 ) (10,300 ) Total $108,050 $114,900 Accounts payable $ 14,850 $ 11,150 Bonds payable 10,600 30,100 Common stock 49,500 45,500 Retained earnings 33,100 28,150 Total $108,050 $114,900 Additional information: 1. Net income was $18,550. Dividends declared and paid were $13,600. 2. Equipment which cost $9,900 and had accumulated depreciation of $1,600 was sold for $3,300. 3. No noncash investing and financing activities occurred during 2022. (a) Prepare a statement of cash flows for 2022 using the indirect method