17:19 Lunes 3 de octubre . . . 46% Copia de BUS...am Fall 2022 Inicio Insertar Dibujar Disposicion Revisar Ver . . . Calibri 11 NK S Av by A EV Ev PART 8: The balance sheets for Hafner Company showed the following information. Additional information concerning transactions and events during 2022 are presented below. Hafner Company Balance Sheet Dec. 31 2022 Dec. 31, 2021 Cash $ 30,900 $ 10,200 Accounts receivable (net) 43,300 20,300 Inventory 35,000 42,000 Long-term investments 15,000 Property, plant & equipment 236,500 150,000 Accumulated depreciation (37,700) (25,000) Total Assets $308,000 $212.500 Accounts payable $ 17,000 $ 26,500 Accrued liabilities 21.000 17,000 Long-term notes payable 70,000 50,000 Common stock 130,000 90,00 Retained earnings 70,000 29,000 Total Liab. & Stockholders' Equity $308,000 $212.500 Additional data: 1. Net income for the year 2022, $76,000. 2. Depreciation on plant assets for the year, $12,700. 3. Sold the long-term investments for $28,000. 4. Paid dividends of $35,000. 5. Purchased machinery costing $26,500, paid cash. 6. Purchased machinery with a $60,000 5-year note. 7. Paid a $40,000 long-term note payable by issuing common stock. Instructions: Using the format below, prepare a 2022 statement of cash flows (indirect method) for Hafner Co. Hafner Company Statement of Cash Flows For the Year Ended December 31, 2022 Cash flows from operating activities Net income Adjustments to net income for operating activities: Net cash provided (used) by operating activities Cash flows from investing activities Net cash provided (used) by investing activities Cash flows from financing activities Net cash provided (used) by financing activities Net increase (decrease) in cash Cash, January 1, 2022 Cash, December 31, 2022 Schedule for Significant Non-cash Investing and Financing Activities