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.) Transaction Data for 2021: December 31, Current Accounts: Current assets: Cash and cash equivalents Accounts receivable Inventories Prepaid expenses $20,100$40,0009,3003,20010,00064,70078,0002,000 Current liabilities: Accounts payable Income tax payable $18,70015,60010,400$16,80027,10055,800 Accrued liabilities