2 (20 MARKS) The following information is extracted from Andarson Company for the year ended 31 December 2021. Assume that there is no income tax for 2021, prepare a statement of cash flows for the year ended 31 December 2021, using the indirect method. Amortization of patent Depreciation expense Net income Payment of dividends RM 5,000 17,000 73,000 32,000 Purchase of equipment 18,500 Retirement of long-term debt 20,000 Issuance of common stock 25,000 Cash received in the sale of land (includes RM6,000 gain) 56,000 Decrease in accounts receivable 2,800 Increase in inventory 2,300 Decrease in prepaid insurance 850 Increase in accounts payable Decrease in unearned revenue 1,800 3,900 Administrative expense Salary expense 3,500 32,000 Rental expense 26,800 Insurance expense 8,400 Cash balance, January 1, 2021 32,600 Cash balance, December 31, 2021 ? (20 marks)