Task #2 Statement of cash flows preparation. Selected financial statement information and additional data for Stanislaus Co. is presented Net income Amortization of patent Proceeds from issuance of common stock Decrease in inventory Sale of building at a $15,000 gain Decrease in accounts payable Purchase of equipment $314,000 12,000 103,000 27,000 85,000 15,000 185,000 Payment of cash dividends 24,000 Depreciation expense 55,000 Decrease in accounts receivable 23,000 Payment of mortgage 75,000 Increase in short-term notes payable 8,000 Sale of land at a $5,000 loss 40,000 Purchase of delivery van Cash at beginning of year Cash at end of year 33,000 205,000 530,000 1. Prepare a statement of cash flows for the year ending December 31, 2021. 2. Determine Stanislaus Co's free cash