Auga Company Ltd Comparative Balance Sheet December 31, 2021 and 2020 2021 2020 Increase/(Decrease) Assets Cash Accounts Receivable 215,800 208,300 ? 259,300 295,800 Inventories 348,800 395,500 Prepaid expenses 43,950 30,500 Intangible assets 185,450 185,450 Plant assets, net 1,000,000 895,500 22222 Total Assets 2,053,300 2,011,050 Liabilities Accounts payable 245,500 263,330 Accrued liabilities 410,440 486,530 ?? Income tax payable 135,940 125,250 ? Long-term notes payable 910,675 864,575 ? Stockholders' Equity Common Stock 310,000 258,500 Retained earnings 495,325 324,168 Treasury stock (454,580) (311,303) ? Total liabilities and stockholders' equity 2,053,300 2,011,050 Auga Company Ltd Income Statement Year Ended December 31,2021 Revenues and gains: Sales revenue Gain on sale of plant assets Total revenues and gains 2,432,502 125,250 2,557,752 Expenses Cost of goods sold 1,390,000 Depreciation expense 174,350 Other operating expense 525,000 Total expenses 2,089,350 Income before income taxes 468,402 Income tax expense 225,000 243,402 Net Income Notes Acquisition of plant asset during 2021 498,850 Sale proceeds from sale of plant asset 345,250 Receipt for issuance of notes payable 556,100 Payment for note payable 510,000 Dividend paid 72,245 Book value of equipment sold 220,000 2. Reconstruct the company's comparative balance sheet for 2020/2021 using the information compute and show the missing figures to include the appropriate sign as alpositive or negative figure. 3. Prepare a complete statement of cash flows for 2021 using the indirect method using the information