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.) Part 2Part 3Part 4 Fortune Software Corp. Statement of Cash Flows (Indirect Method) Year Ended December 31, 2021 Cash flows from operating activities: Net income $5,900 Adjustments to reconcile net income to net cash provided by (used for) operating activities: Depreciation expense $19,000 Amortization expense 5,000 Increase in accounts receivable (5,500) Decrease in inventories 69,200 Increase in prepaid expenses (1,400) Increase in accounts payable 1,700 Decrease in accrued liabilities (12,200) Gain on sale of equipment (2,000) Increase in income tax payable 1,800 75,600 Net cash provided by (used for) operating activities 81,500 Cash flows from investing activities: Purchase of building $(99,000) Purchase of long-term investment (45,400) Proceeds from sale of equipment 12,500 Collection of loan 10,300 Net cash provided by (used for) investing activities (121,600) Cash flows from financing activities: Issuance of common stock $83,100 Issuance of long-term note payable 48,500 Payment of cash dividends (44,000) Purchase of treasury stock (12,100) Net