Accounting - Statement of Cash Flows in Good Form and cash received from customers.

Oliver Corp The condensed comparative statement of financial position and income statement for Oliver Corp as at/for the year ended Dec. 31,2021 , are as follows: The following is additional information about Olivers transactions during the year ended December 31, 2021: 1. Equipment with a net carrying value of $36,000 was sold for cash and equipment was purchased for cash. 2. Investments were purchased for cash. 3. Common shares were issued of $7,000 to pay down the loan. The remaining common shares were issued for cash. 4. The only changes in retained earnings were for net income and dividends. 5. Oliver Corp follows ASPE. Required: A) Prepare the entire statement of cash flows in good form for Oliver Corp for the year ended December 31, 2021. (Prepare the operating activities section using the indirect method.) Show your calculations below your statement. B) Calculate cash received from customers in 2021