\begin{tabular}{|l|r|} \hline & 2021 Without expansion \\ \hline Revenue & 1,534,660 \\ \hline Cost of sales & 659,904 \\ \hline Gross profit & 874,756 \\ \hline Expenses & \\ \hline Wages \& benefits & 306,932 \\ \hline Depreciation & 30,000 \\ \hline Advertising \& promotion & 120,817 \\ \hline Bad debts & 0 \\ \hline Consulting fees & 9,786 \\ \hline Insurance & 5,200 \\ \hline Interest \& bank charges & 6,500 \\ \hline Office \& miscellaneous & 20,828 \\ \hline Professional fees & 9,467 \\ \hline Repairs \& maintenance & 3,481 \\ \hline Subscriptions \& permits & 2,787 \\ \hline Telephone & 2,651 \\ \hline Travel \& automotive & 5,660 \\ \hline Total operating expenses & 524,109 \\ \hline Net income before taxes & 350,647 \\ \hline Income tax & 52,597 \\ \hline Net income & 298,050 \\ \hline \end{tabular} Build a statement of cashflow for 2021 without expansion option. Please round all numbers to the nearest whole number. No decimal places, no $, no comma. For cash inflow, please use positive numbers. For cash outflow, please use negative numbers. Question 1 ( 2 points) Statement of cashflow Operating activities Net income Question 2 (2 points) Depreciation Question 3 ( 2 points) Change in accounts receivable Question 4 ( 2 points) Change in inventory Question 5 (2 points) Change in prepaid expenses Question 7 (2 points) Change in income tax payable Question 8 (2 points) Financing activities Bank loan payable Question 9 (2 points) Investing activities Net property, plant \& equipment purchases Question 10 (2 points) Net Cashflow Question 11 ( 2 points) Beginning cash