3: Presented below is a condensed version of the comparative statements of financial position for Mohammed Corporation for the last two years on December 31 (amounts in millions). (6 Marks) 2022 2021 Equipment Less: Accumulated depreciation-equipment 39,000 22,000 (17,000) (11,000) Accounts receivable Cash Share capital-ordinary Retained earnings 91,000 88,000 45,000 13,000 100,000 80,000 38,000 17,000 Current liabilities 20,000 15,000 Additional information: cash dividends paid were $13,000; and net income was $34,000. Requirement: Prepare a statement of cash flows for 2021 for Mohammed Corporation