Consider the following income statement for the Luna Lighting Company for the year ended December 31, 2022 and the balance sheets for December 31,2021 and 2022. Based on these statements, construct the cash flow identity (as discussed in section 2.5 of the text) AND provide a brief analysis of what Luna Lighting Company's cash flows are indicating. Luna Lighting Company Balance Sheets as of December 31,2021 and 2022 Luna Lighting Company 2022 Income Statement.