Using the information below, prepare a cash flow statement for Henson Shears Company for the year ending December 31, 2021 December 31 2021 2020 Change Cash $40,000 $45,000 ($5,000) Accounts receivable $56,000 $50,000 $6,000 Inventory $53,000 $95,000 ($42,000) $9,000 $45,000 $36,000 Supplies Land and Building $130,000 $120,000 $10,000 Furniture and Fixtures $380,000 $300,000 $80,000 $95,000 $80,000 $15,000 Accumulated Depreciation Accounts payable $26,000 $45,000 ($19,000) $12,000 Deferred Revenue $27,000 $15,000 Interest Payable $16,000 $15,000 $1,000 Bonds Payable $90,000 $100,000 ($10,000) $29,000 Common stock $200,000 $171,000 $250,000 Retained Earnings $220,000 $30,000 Revenue $550,000 Cost of Goods Sold Selling Expenses Administrative Expenses Depreciation Expense ($420,000) ($12,000) ($10,000) ($15,000) (S25,000) $68,000 Tax Expense Net income