complete the spreadsheet with calculations and explanations. and possible questions

CASH FLOW STATEMENT \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline \multirow{3}{*}{\begin{tabular}{l} Cash, beginning of year \\ Operating activity \end{tabular}} & \multicolumn{2}{|r|}{2021a} & \multicolumn{2}{|r|}{2022e} & \multicolumn{2}{|r|}{2023e} & \multicolumn{2}{|r|}{2024e} \\ \hline & $ & 84.00 & $ & 146.00 & $ & 722.74 & $ & 1,565.93 \\ \hline & & & & & & & & \\ \hline Net income & $ & 435.00 & $ & 581.01 & $ & 665.61 & $ & 592.13 \\ \hline Plus: & & & & & & & & \\ \hline Depreciation & $ & 276.00 & $ & 276.00 & $ & 276.00 & $ & 276.00 \\ \hline Increase in accounts payable & $ & 32.00 & $ & 34.40 & $ & 76.95 & $ & 99.58 \\ \hline Less: & & & & & & & & \\ \hline Increase in accounts receivable & $ & (23.00) & $ & (18.80) & $ & (72.83) & $ & (160.79) \\ \hline Increase in inventory & $ & (29.00) & $ & (42.20) & $ & (23.67) & $ & 25.43 \\ \hline Net cash from operating activity & $ & 691.00 & $ & 830.41 & $ & 922.06 & $ & 832.35 \\ \hline Investment activity & & & & & & & & \\ \hline Fixed asset acquisitions & $ & (425.00) & $ & - & $ & - & $ & - \\ \hline Net cash from investment activity & $ & (425,00) & $ & - & $ & - & $ & \\ \hline Financing activity & & & & & & & & \\ \hline Decrease/increase in notes payable & $ & (35,00) & $ & (60.00) & $ & - & $ & - \\ \hline Decrease/increase in long-term debt & $ & (74.00) & $ & - & $ & 143,00 & $ & 200.00 \\ \hline Dividends paid & $ & (145.00) & $ & (193.67) & $ & (221.87) & $ & (197,38) \\ \hline Increase in common stock & $ & 50.00 & $ & & $ & - & $ & - \\ \hline Net cash from financing activity & $ & (240.00) & $ & (253.67) & $ & (78.87) & $ & 2.62 \\ \hline Net increase in cash & $ & 62.00 & $ & 576.74 & $ & 843.19 & $ & 834.98 \\ \hline Cash, end of year & $ & 146.00 & $ & 722.74 & $ & 1,565.93 & $ & 2,400.90 \\ \hline \end{tabular}