b. Construct the statement of stockholders' equity for the year ending December 31, 2021, and the 2021 statement of cash flows. Hint: The difference in accumulated depreciation from one year to the next is the annual depreciation expense for the year.

Laiho Industries: Statement of Stockholders' Equity, December 31, 2021 (thousands of dollars)
	Common Stock			Retained Earnings			Total Stockholders' Equity
Balances, December 31, 2020		$ fill in the blank 13			$ fill in the blank 14			$ fill in the blank 15
Common stock issue		fill in the blank 16						fill in the blank 17
2021 Net income					fill in the blank 18
Cash dividends					fill in the blank 19
Addition to retained earnings								fill in the blank 20
Balances, December 31, 2021		$ fill in the blank 21			$ fill in the blank 22			$ fill in the blank 23

Laiho Industries: Statement of Cash Flows for 2021 (thousands of dollars)
	2021
Operating Activities
Net income	$ fill in the blank 24
Depreciation and amortization	fill in the blank 25
Increase in accounts payable	fill in the blank 26
Increase in accruals	fill in the blank 27
Increase in accounts receivable	fill in the blank 28
Increase in inventories	fill in the blank 29
Net cash provided by operating activities	$ fill in the blank 30
Investing Activities
Additions to property, plant, and equipment	$ fill in the blank 31
Net cash used in investing activities	$ fill in the blank 32
Financing Activities
Increase in notes payable	$ fill in the blank 33
Increase in long-term debt	fill in the blank 34
Increase in common stock	fill in the blank 35
Payment of common dividends	fill in the blank 36
Net cash provided by financing activities	$ fill in the blank 37
Summary
Net increase/decrease in cash	$ fill in the blank 38
Cash at the beginning of the year	fill in the blank 39
Cash at the end of the year	$ fill in the blank 40