Prepare a Cash Flow Statement using the DIRECT Method. DO NOT use the INDIRECT Method Not all accounts listed may be used in this example Net income Cash December 31, 2021 Cash December 31 2022 Depreciation Expense $600,000,00 $350,000,000.00 ??????? $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