22) Presented below are the comparative December 31 financial statements for Martin Industries, Inc. (in $ Millions). Prepare a statement of cash flows for Martin Industries, Inc Balance Sheets At December 31, Year 2 and Year 1 Year 1 Year 2 $96,719 $28,694 00,000 85,313 206,250 181,250 2,500 1,562,500 1,406,250 Accounts Receivable Inventory Prepaid Insurance Land, Buildings, and Equipment 1,875 (762,500) (715,000) 19375 106250 $1224219 S1095256 Accumulated Depreciation Investments Total Assets $95,425 $185,838 25,000 30,625 31,25093,750 Accounts Payable Salaries Payable Notes Payable Bonds Payable Common Stock Retained Earnings 250,000 375,000 375,000 447 544 410,044 1.224.219 $1,095256 Additional information for Year 2 (1) Sold available for sale securities costing $86,875 for $92,500 (2) Equipment costing $25,000 with a book value of $6,250 was sold for $7,500. (3) issued 8% bonds at face value for $250,000. (4) Purchased new equipment for $181,250 and paid cash. (5) Paid cash dividends of $25,000. (6) Net income was $62,500