Prepare a Cash Flow Statement using the DIRECT Method.
all accounts listed below may not be used in this example
Net income			$600,000,00
Cash December 31, 2021			$350,000,000.00
Cash December 31 2022			???????
Depreciation Expense			$1,500,000.00
Collections from third party			$1,600,000.00
Decrease in accounts payable			$1,700,000.00
Paid employees			$1,800,000.00
Purchased stock			$1,900,000.00
Purchased land			$2,000,000.00
Paid mortgage			$3,000,000.00
Paid expansion loan			$4,000,000.00
Paid for insurance			$1,100,000.00
Patient Receivable			$7,000,000.00