QUESTION 4-1 (15 marks): The comparative balance sheets for Northumberland Corporation appear below NORTHUMBERLAND CORPORATION Comparative Balance Sheet at December 31st 2022 2021 Assets Cash Accounts receivable Inventory Land Equipment Accumulated depreciation equipmen Total assets $ 20,000 $ 12,500 17,000 14,000 26,000 18,000 0 48,000 60,000 30,000 (18,000) (14,000) $ 105,000 $ 108,500 Liabilities and Shareholders' Equity Accounts payable Long-term note payable Common shares Retained earnings Total liabilities and shareholders' equity $ 21,000 $ 19,000 40,000 45,000 30,000 30,000 14.000 14,500 $ 105,000 $ 108,500 Additional information: 1. Profit for the year ending December 31, 2020 was $25,000 2 Land that had a carrying amount of $48,000 was sold for cash of $50,000 3. Cash dividends were declared and paid during the year 4. Reduced a long-term note payable by making a payment REQUIRED: Prepare a Statement of Cash Flows, using the indirect method, for the year ended December 31, 2022 in proper format