A comparative balance sheet for Graco, Inc., on December 31, 2022 and 2021, follows. Additional information about the firms financial activities during 2022 is also given below.

GRACO, INC. Comparative Balance Sheet December 31, 2022 and 2021
Assets	2022				2021
Cash	$	85,100			$	27,100
Accounts Receivable (Net)		129,400				79,500
Merchandise Inventory		45,400				42,900
Property, Plant, and Equipment		238,000				189,000
Less: Accumulated Depreciation		(36,800	)			(18,900	)
Total Assets	$	461,100			$	319,600
Liabilities and Stockholders' Equity
Liabilities
Accounts Payable		44,000				60,500
Bonds Payable		148,000				99,000
Total Liabilities	$	192,000			$	159,500
Stockholders' Equity
Common Stock, ($1 par, 500,000 shares authorized, 40,000 shares issued in 2021 and 70,000 shares issued in 2022)		70,000				40,000
Retained Earnings		199,100				120,100
Total Stockholders Equity	$	269,100			$	160,100
Total Liabilities and Stockholders Equity	$	461,100			$	319,600

Additional information for the year follows:

1. Had net income of $79,000.
2. Recorded $17,900 in depreciation.
3. Issued bonds payable with a par value of $49,000 at par and received cash.
4. Received $30,000 in cash for the issue of an additional 30,000 shares of $1 par value common stock.
5. Purchased equipment for $49,000 in cash.

Required: Prepare a statement of cash flows for 2022.