Comparative balance sheets for 2021 and 2020 and a statement of income for 2021 are given below for Metagrobolize Industries. Additional information from the accounting records of Metagrobolize also is provided Required: Prepare the statement of cash flows of Metagrobolize for the year ended December 31 , 2021. Present cash flows from operating activities by the direct method. (Enter yourd Addlitional information from the accounting records: a. Annual payments of $20,000 on the finance lease liability are paid each January 1, beginning in 2021 . c. The statement of shareholders' equity reveals reductions of $225,000 and $450,000 for stock dividends and cash dividends. respectively. Prepare the statement of cash flows of Metagrobolize for the year ended December 31,2021 . Present cash flows from operating should be Indleated with a minus slgn.)