Complete the statement of cash flows shown below by using Formulas that reference data from the income statement and balance sheet. (Please include the formula used)

B D 7 Statement of Cash Flows For the Year Ended December 31, 20X2 9 Cash Flows from Operating Activities: 10 Net income 1 Adjustments to reconcile net income to net cash 12 provided by operating activities: 13 Depreciation expense 14 Gain (on sale of land) 15 Changes in current assets and current liabilities: 18 Accounts receivable (17 Inventory 18 Prepaid insurance 19 Accounts payable 20 Interest payable 21 Income tax payable 22 Net cash provided by used in operating activities 25 B4 Cash Flows from Investing Activities: 25 Purchase investments 26 Sale of land Net cash provided by used in investing activities 2 29 Cash Flows from Financing Activities: 30 Issue common stock 3 Issue long terme 92 Net cash provided by used in financing actisites 33 Net increase (decrease in casa 94 Cash at beginning of the period BS Cash at end of the period