Shamrock Corporation issued the following statement of cash flows for 2022 . Shamrock Corporation Statement of Cash Flows-Indirect Method For the Year Ended December 31, 2022 Cash flows from operating activities Net income $118,000 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation expense Decrease in accounts receivable Increase in inventory Decrease in accounts payable Loss on disposal of plant assets Net cash provided by operating activities Cash flows from investing activities Sale of investments Purchase of equipment Net cash used by investing activities Cash flows from financing activities Issuance of stock Payment on long-term note payable Payment for dividends $18,200 19,000 (10,000) (4,400) 147,4006,600 6,200 (48,400) (42,200) 40,000 (20,000) (26,000) Shamrock Corporation issued the following statement of cash flows for 2022 . Shamrock Corporation Statement of Cash Flows-Indirect Method For the Year Ended December 31, 2022 Cash flows from operating activities Net income $118,000 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation expense Decrease in accounts receivable Increase in inventory Decrease in accounts payable Loss on disposal of plant assets Net cash provided by operating activities Cash flows from investing activities Sale of investments Purchase of equipment Net cash used by investing activities Cash flows from financing activities Issuance of stock Payment on long-term note payable Payment for dividends $18,200 19,000 (10,000) (4,400) 147,4006,600 6,200 (48,400) (42,200) 40,000 (20,000) (26,000) 
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