2. Consider the following income statement for the Jasper Company for the year ended December 31, 2021 and the balance sheets for December 31, 2021 and 2020. Based on these statements, construct the cash flow identity AND provide a brief analysis of what Jaspers cash flows are indicating. JASPER COMPANY Balance Sheets as of December 31, 2022 and 2021 Assets 2022 2021 Cash $ 405 $310 Accounts receivable 3.055 2,640 Inventory 3,850 3,275 Property, plant, and equipment (net) 10,670 10,960 Total $17,980 $17,185 Liabilities and Stockholders Equity 2022 2021 Accounts payable $ 2,570 $ 2,720 Current portion of long-term debt payable 0 100 Long-term debt 8,100 7,875 Common stock 5,250 5,000 Retained earnings 2,060 1,490 Total $17,980 $17,185