- Regarding the cash flow statement posted below, with 3 or 4 short paragraphs, analyze it based on what you see. You may make certain assumptions to help you in your analysis. Example Corporation Statement of Cash Flows For the year ended December 31, 2021 Cash flows from operating activities $230,000 Net income Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization Loss on sale of equipment Changes in current assets and liabilities: Increase in accounts receivable Decrease in prepaid expenses Decrease in accounts payable Net cash provided by operating activities 63,00015,000(21,000)3,000(28,000)262,000 Cash flows from investing activities Capital expenditures (300,000)40,000(260,000) Net cash used for investing activities Cash flows from financing activities Proceeds from issuing debt Dividends paid Net cash provided by financing activities Net increase in cash during the year Cash at the beginning of the year Cash at the end of the year 200,000(110,000)90,00092,000101,000$193,000