The following financial statements and additional information are reported. Additional information a. A $40,400 note poyable is retired at its $40,400 carrying (book) value in exchange for cash, b. The only changes affecting retained earnings are net income and cash dividends paid: c. New equipment is acquired for $70,600 cash. d. Recelved cash for the sole of equipment that had cost $61,600, yielding o $3,300 goin e. Prepaid Expenses and Wages Payable relate to Operoting Expenses on the income statement. f. All purchases and sales of inventory are on credit. Using vie direct mothod, prepare the stalement of cash fiows for the year ended June 30, 2021 Note: Amounts to be deducted should be indicated with a minus sign. Note: Amounts to be ceeucted hnould pe indicated with a munus sign