P$17\mathrm{.}2($LO $2),$ AN The following account balances relate to the stockholders$$ equity accounts of Molder Corp. at year$-$end.

$20222021$

Common stock, $10,500$ and $10,000$ shares, issued and outstanding, respectively $$160,800$ $$140,000$

Preferred stock, $5,000$ shares, issued and outstanding $125,000125,000$

Retained earnings $300,000270,000$

A small stock dividend was declared and issued in $2022.$ The market price of the shares issued was $$8,800.$ Cash dividends of $$20,000$ were declared and paid in both $2022$ and $2021.$ The common stock and preferred stock have no par or stated value.

Instructions

What was the amount of net income reported by Molder Corp. in $2022?$

Determine the amounts of any cash inflows or outflows related to the common stock and dividend accounts in $2022.$

Indicate where each of the cash inflows or outflows identified in $($b$)$ would be classified on the statement of cash flows.