Smithson Software Corp. has assembled the following data for the years ending December 31, 2021 and 2020. (Click the icon to view the current accounts.) Requirement (Click the icon to view the transaction data.) 1. Prepare Smithson's statement of cash flows using the indirect method to report operating activities. Include a schedule of noncash investing and financing activities. Start by completing the cash flows from operating activities. Then complete the remaining sections of the statement of cash flows including the schedule of noncash investing and financing activities. (Use parentheses or a minus sign for numbers to be subtracted and for a net decrease in cash.) Smithson Software Corp. Statement of Cash Flows (Indirect Method) Year Ended December 31, 2021 Cash flows from operating activities: Adjustments to reconcile net income to net cash provided by (used for) operating activities Smithson Software Corp. has assembled the following data for the years ending December 31, 2021 and 2020. EEE (Click the icon to view the current accounts.) Requirement (Click the icon to view the transaction data.) 1. Prepare Smithson's statement of cash flows using the indirect method to report operating activities. Include a schedule of noncash investing and financing activities. net cash provided by (used for) operating activities: Net cash provided by (used for) operating activities Data table Current Accounts: December 31, 2021 2020 Current assets: Cash and cash equivalents $ 90,800 $ 25,000 Accounts receivable 69,700 64,500 Inventories Prepaid expenses Current liabilities: Accounts payable Income tax payable Accrued liabilities 10,400 81,000 3,000 2,200 69 $ 9,400 $ 56,000 18,300 17,200 14,900 7,800 Transaction Data for 2021: Acquisition of land by issuing long-term note payable Purchase of treasury stock $ 198,000 Gain on sale of equipment $ 14,200 2,000 Stock dividends 34,800 Payment of cash dividends 18,100 Collection of loan 12,200 Issuance of long-term note Depreciation expense 19,000 payable to borrow cash 52,200 Purchase of building Net income 60,000 with cash Retirement of bonds payable by issuing common stock Purchase of long-term 79,000 Issuance of common stock for cash 39,000 24,000 Proceeds from sale of equipment 10,400 investment with cash 45,100 Amortization expense 5,200