Beneviros Manufacturing completed its latest Income Statement and Balance Sheet and posted them alongside the previous year's information.

Create a Statement of Cash Flows for 2021 using the Indirect Method.

\begin{tabular}{l} Beneviros Manufacturing \\ \hline Statement of Cash Flows \\ Adjustments to reconcile net income to cash \\ provided by (used by) operating activities \\ Changes in assets and liabilities \\ \hline \end{tabular}