Behlen Industries began operations on January 1, 2020. Its post-closing trial balance at December 31, 2020 and 2021, is shown below along with some additional information. Behlen Industries Post-Closing Trial Balance December 31 Account 2021 2020 Cash $151,000 $161,000 Accounts receivable 304,000 324,000 Merchandise inventory 108,000 97,000 731,000 681,000 Property, plant and equipment Accumulated depreciation Accounts payable 404,000 410,000 199,000 196,000 Accrued liabilities 16,000 17,000 Long-term notes payable 305,000 188,000 Common shares 232,300 225,500 Retained earnings 137,700 226,500 Behlen Industries Income Statement For the Year Ended December 31, 2021 Revenues: Sales $1,150,000 Expenses and other: $753,000 410,000 Cost of goods sold Other expenses Depreciation expense Loss from operations | 19,000 1,182,000 $ (32,000) 1 1 Other revenue and expenses: T Gain on sale of plant assets 17,000 1 Net Loss $_15,000) Other information regarding Behlen Industries and its activities during 2021: 1. Assume all accounts have normal balances. 2. Cash dividends were declared and paid during the year. No share dividends were declared or distributed. 3. Plant assets (PPE)worth $186,000 were purchased during the year by paying cash of $36,000 and issuing a long-term note payable for the balance. 4. Plant assets were sold during the year. 5. A payment was made on the note payable. 6. Common shares were issued. Required: Prepare a complete) statement of cash flows for Behlen Industries for the year ended December 31, 2021, using the indirect method. A- Ff TA B I U X2 x2 UN I Behlen Industries Statement of Cash Flows For the year ended December 31, 2021 Cash Flows from Operating Activities Adjustments: Cash Flows from Investing Activities Cash Flows from Financing Activities