a$.$ A $\backslash (\backslash$$ $44,400\backslash )$ note payable is retired at its $\backslash (\backslash$$ $44,400\backslash )$ carrying $($book$)$ value in exchange for cash. b$.$ The only changes affecting retained earnings are net income and cash dividends paid. c$.$ New equipment is acquired for $\backslash (\backslash$$ $75,600\backslash )$ cash. d$.$ Received cash for the sale of equipment that had cost $\backslash (\backslash$$ $66,600\backslash ),$ yielding a $\backslash (\backslash$$ $3,800\backslash )$ gain. e$.$ Prepaid Expenses and Wages Payable relate to Operating Expenses on the income statement. f$.$ All purchases and sales of inventory are on credit. Using the direct method, prepare the statement of cash flows for the year ended June $30,2021.$ Note: Amounts to be deducted should be indicated with a minus sign. The following financial statements and additional information are reported.

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