Beautifull Co is a household appliance industry company. The following is statement of financial position for period December 31, 2021 and 2020; and Income Statement for the year ended December 31, Beautifull Co Income Statement For the year ended December 31, 2021 (in \$) Additional information: 1. Beautifull Co declared cash dividend $50.000 at the end of the year 2021. 2. Beautifull Co sells some of its equipment which has a cost $25.000 and has been depreciated by $12.500. Required: Prepare the statement of cash flow for the year 2021 for Beautifull Co used direct method and give your interpretation