(A) Use the following information from Global Inc, to prepare the statement of cash flows for year ended December 31, 2021; for operating activities, using the indirect method. Account title < Balance at year end 2020 Balance at year end 2021 Cash Accounts receivable < Inventories Accounts payable < Prepaid rent Salaries payable < Other information: < $60,000 < $122,265 32,000 33,800 40,525 < 37,850 39,890 39,000 32,000 < 29,000 42,000 < 39,500 1.) Net income of the year was $33,450. < 2.) Depreciation expense was $8,000. < 3.) Cash dividend paid $2,125. < 4.) Cash received from a loan to borrower $9,000. < 5.) Repayment of a loan borrowed from Hong Kong Bank $2,780. < 6.) Issued a note payable to Hong Kong Bank in exchange of cash $ 6,235. < 7.) Issued capital stock to shareholders for $10,000.