A selection of the accounting records from Octagon Company is provided below for the year ended December 31, 2021. Balance Sheet (partial) Cash Accounts Receivable Inventory Prepaid Insurance Accounts Payable Interest Payable 2020 6,750 4,000 5,000 1,200 2,550 800 2021 10,500 9,250 1,900 450 1,450 2,350 Income Statement (partial) Net Income Depreciation Expense Gain on Sale of Equipment 17,700 2,900 2,050 Prepare a partial Statement of Cash Flows for the Operating Section, using the proforma provided below. Complete all other lines not provided as necessary, including proper formatting