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.) Smithtown Software Corp. Statement of Cash Flows (Indirect Method) Year Ended December 31, 2021 Cash flows from operating activities: Net income Adjustments to reconcile net income to net cash provided by (used for) operating activities: Transaction Data for 2021: Acquisition of land by issuing long-term note payable Stock dividends Collection of loan Depreciation expense Purchase of building with cash Retirement of bonds payable by issuing common stock Purchase of long-term investment with cash Purchase of treasury stock $ 195,000 Loss on sale of equipment 20,000 Payment of cash dividends 10,200 Issuance of long-term note 25,000 payable to borrow cash Net income 133,000 Issuance of common stock for cash 71,000 Proceeds from sale of equipment 44,600 Amortization expense $ 10,700 3,000 15,100 34,200 6,500 39,000 53,000 5,400 Current Accounts: Current assets: Cash and cash equivalents Accounts receivable Inventories Prepaid expenses Current liabilities: Accounts payable Income tax payable Accrued liabilities $ $ December 31, 2021 20,100 $ 40,000 9,300 3,200 10,400 $ 18,700 15,600 2020 10,000 64,700 78,000 2,000 55,800 16,800 27,100