Below is ABC Company's comparative Balance Sheet: 2021 2020 Increase (Decrease) $28,700 $15,600 47,100 44,000 94,300 89,900 1,700 2,200 $13,100 3,100 4,400 (500) 25,100 Current Assets: Cash Accounts receivable Inventories Prepaid expenses Property, plant, and equipment: Land Equipment, net Total assets Current liabilities: Accounts payable Salary payable Other accrued liabilities Long-term liabilities: Notes payable Shareholders' equity: Common shares 35,100 10,000 100,900 93,700 $307,800 $255,400 7,200 $52,400 $(1,900) $22,700 $24,600 2,100 1,400 24,400 22,500 700 1,900 55,000 65,000 (10,000) 131,100 122,300 8,800 8,800 52,900 $52,400 $438,000 11,700 449,700 Common shares 131,100 122,300 Retained earnings 72,500 19,600 Total liabilities and equity $307,800 $255,400 The Income Statement for the year 2021: Revenues: Sales revenue Interest revenue Total revenues Expenses: Cost of goods sold $185,200 Salary expense 76,400 Depreciation expense 15,300 Other operating expense 49,700 Interest expense 24,600 Income tax expense 16,900 Total expenses Net income 368,100 $81,600 The Company had no non-cash investing and financing transactions during 2021. There were no sales of land or equipment, no issuances of notes payable, and no share repurchase transactions. Required: prepare the statement of cash flows operating activities only). Cash flows from operating activities: Net income Adjustments: Depreciation Increase/decrease in accounts receivable Increase/decrease in inventories Increase/decrease in prepaid expenses Increase/decrease in accounts payable Increase/decrease in salary payable Increase/decrease in other accrued liabilities Total adjustments: Net cash provided by operating activities