Using the information provided in M12-13 Textbook p. 589, complete a Statement of Cash Flow for Tech Gear Corporation (you may use year-end December 2021 for the date).

3) Evaluate the cash flows included in your completed statement. Refer to pp.571-573 as your guide for the evaluation. You may also be guided by the following questions:

• Does the company generate sufficient cash from the use of current assets and liabilities (or operating activities)?
• What are its major sources (inflows) and uses (outflows) of cash during the period?
• Did the companys cash balance increase or decrease during the period? How much?
• Based on the cash flows from three activities, is the company healthy overall? Why do you say so?