7 [24 points] A comparative balance sheet and income statement for 2022 are presented below for Universal Maintenance Co.. Complete the statement of cash flows for the company using the direct method. Please make sure your final answer(s) are accurate to 2 decimal places. Additional information regarding the statements: Bonds payable were issued and received $500 cash. $3,500 cash was received from the sale of an investment at amortized cost and being held to maturity. Equipment was purchased for $3,000 cash. Cash dividends were paid. Issued 1,300 common shares for $10 per share