Selected financial statement information and additional data for Belize Medical Associates Limited is presented below. Prepare a statement of cash flows for the year ending December 31, 2022 . Additional data for 2022: 1. Net income was $230,200. 2. Depreciation was $26,600. 3. Land was sold at its original cost. 4. Dividends of $91,600 were paid. 5. Equipment was purchased for $84,000 cash. 6. A long-term note for $201,600 was used to pay for an equipment purchase. 7. Common stock was issued to pay a $67,200 long-term note payable