A comparative balance sheet for Rocker Company appears below: ROCKER COMPANY Comparative Balance Sheet Dec 31, 2022, Dec. 31, 2021 Assets Cash I $ 33,000 Accounts receivable 18,000 Inventory 25,000 Prepaid expenses 6,000 Long-term investments -0- Equipment 60,000 Accum depreciation equipment (20,000) Total assets $122.000 $10,000 14,000 18,000 9,000 18,000 32,000 (14,000) $87,000 Liabilities and Stockholders' Equity Accounts payable $ 17,000 $ 7,000 Bonds payable 37,000 47,000 Common stock 40,000 23,000 Retained earnings 28.000 10,000 Total liabilities and stockholders' equity $122.000 Additional information: 1. Net income for the year ending December 31, 2021, was $33,000. 2. Cash dividends of $15,000 were declared and paid during the year, $87,000 - j = 1 2 3 4 5. Liabilities and Stockholders' Equity Accounts payable $ 17,000 $ 7,000 Bonds payable 37,000 47,000 Common stock 40,000 23,000 Retained earnings 28.000 10.000 Total liabilities and stockholders' equity $122.000 Additional information: 1. Net income for the year ending December 31, 2021, was $33,000. 2. Cash dividends of $15,000 were declared and paid during the year. $87,000 3. Long-term investments that had a cost of $18,000 were sold for $14,000. 4. Sales for 2021 were $120,000. Instructions Prepare a statement of cash flows for the year ended December 31, 2021, using the indirect method