9. Smithown Software Corp. has assembled the following data for the years ending December 31,2021 and 2020. "(Click the ipon to view the current aocounts.) 2 (Click the icon to view the transaction data.) Requirement 1. Prepare Smithbown's statement of cash flows using the indivect method to report operating activities. Indude a schedule of noncash investina and financina activities. tement of cash flows including be subtracted and for a net Net increase (docrease) in cash (19) (20) Noncash investing and financing activities: (21) (22) Total noncash investing and financing activities 1: Data Table \begin{tabular}{lccc} & \multicolumn{2}{c}{ Docember 31, } \\ & 2021 & 2020 \\ \hline Current Accounts: & & \\ Current assets: & & \\ Cash and cash equihalents & $ & 71,0005 & 24,000 \\ Acoounts recelvable & 69,300 & 64,400 \\ Irventories & 8,600 & 87,000 \\ Prepaid expenses & 3,400 & 2,500 \\ Current liabities: & & \\ Acoounts payable & 9,500 & 56,200 \\ Income tax payable & 29,100 & 16,100 \\ Accrued liabilies & 15,600 & 7,800 \end{tabular} 2: More Info