Question 21 19 pts A comparative balance sheet for VNN Inc. appears below: VNN, Inc. Comparative Balance Sheet 12/31/22 12/31/21 Assets Cash $96,000 $38,000 Accounts receivable 18,000 22,000 Inventory 10,000 12,000 Prepaid expenses 8,000 5,000 Long-term investments -0- 23,000 Equipment 65,000 41,000 Accumulated depreciation-equipment (19,000) (14,000) Total assets $178,000 $127,000 Liabilities and Stockholders' Equity Accounts payable $21,000 $37,000 Bonds payable 45,000 40,000 Common stock 35,000 23,000 Retained earnings 77,000 27,000 Total liabilities and stockholders' equity $178.000 $127,000 Additional information: 1. Net income was $71,000 and $21,000 cash dividends were declared and paid during 2022 2. Long-term investments that had a cost of $23,000 were sold for $35,000, a gain of $12,000 3. There were purchases of Equipment, but no sales or disposals. Instructions: Prepare a statement of cash flows for December 31, 2022, (only the indirect method). You may enter it directly using a table or plain text entry, or you may copy/paste it from another program. Be sure to include section captions and properly labeled totals and subtotals.Question 22 4 pts Kona, Inc, on April 15, issued a 5-year, $5,000 non-interest-bearing note payable when the market rate of interest was 9%. Round your answers to the nearest dollar, and do NOT enter dollar signs or punctuation. For example, enter $5,500 as 5500. a. What are the proceeds from Kona's Note issue? b. What is the book value of the note a year after its issuance? Question 23 4 pts KalaCo signed an agreement on January 1, 2021 for leased equipment under a 3-year lease with payments of $8,000 on January 1, 2021, 2022, and 2023. The present value of the lease payments at a discount rate of 7% is $20,992. She uses straight-line depreciation with no salvage value. The lease is considered a Finance lease. Round your answers to the nearest dollar, and do NOT enter dollar signs or punctuation. For example, enter $5,500 as 5500. a. Calculate depreciation expense for 2021. b. Calculate interest expense for 2021