9. Smithtown Software Corp. has assembled the following data for the years ending December 31, 2021 and 2020. (Click the icon to view the current accounts.) Requirement 2(Click the icon to view the transaction data.) 1. Prepare Smithtown's statement of cash flows using the indirect method to report operating activities. Include a schedule of noncash investing and financing activities. Start by completing the cash flows from operating activities. Then complete the remaining sections of the statement of cash flows including the schedule of noncash investing and financing activities. (Use parentheses or a minus sign for numbers to be subtracted and for a net decrease in cash.) Smithtown Software Corp. Statement of Cash Flows (Indirect Method) Year Ended December 31, 2021 Cash flows from operating activities: (1) Adjustments to reconcile net income to net cash provided by (used for) operating activities: (2) (3) (4) (5) (6) (7) (8) (9) (10) Net cash provided by (used for) operating activities Cash flows from investing activities: (11) (12) (13) (14) Net cash provided by (used for) investing activities Cash flows from financing activities: (15) (16) (17) (18) Net cash provided by (used for) financing activities Net increase (decrease) in cash (19) (20) Noncash investing and financing activities: (21) (22) Total noncash investing and financing activities 1: Data Table December 31, 2021 2020 Current Accounts: Current assets: Cash and cash equivalents $ 71,000 $ 24,000 Accounts receivable 69,300 64,400 Inventories 8,600 87,000 Prepaid expenses 3,400 2,500 Current liabilities: Accounts payable $ 9,500 $ 56,200 Income tax payable 29,100 16,100 Accrued liabilities 15,600 7,800 2: More Info Transaction Data for 2021: Acquisition of land by issuing long-term note payable Stock dividends Collection of loan $ 201,000 Loss on sale of equipment Purchase of treasury stock $ 14,700 2,500 21,700 Payment of cash dividends 10,500 Issuance of long-term note 18,400 Depreciation expense 22,000 payable to borrow cash 50,600 Purchase of building Net income 5,900 with cash 105,000 Issuance of common stock Retirement of bonds payable by issuing common stock Purchase of long-term investment with cash equipment 44,500 Amortization expense for cash 74,200 80,000 Proceeds from sale of 12,200 5,000