Big C Corporation is a family-owned company producing a variety of feeds for hogs, poultry, game fowls and fish. It is also engaged in the distribution of various inputs for livestock production like piglets, day-old chicks, yellow corn, premixes, medicines and vaccines. In a recently concluded annual meeting of its Board of Directors, the 2020 and 2021 financial reports consisting of the Statement of Financial Position and Statement of Income were distributed as shown in Exhibits 1 and 2. But one board member noticed that the Statement of Cash Flows was missing. So, the task is to prepare a Statement of Cash Flows for 2021 that would explain the difference in Cash as can be gleaned from the Statements of Financial Position. Additional transactions that took place in 2021 had to be considered in the preparation of the 2021 Cash Flow, such as: 1.) Cash dividends of P14,000,000 were declared and paid; 2.) The P16,000,000 gain on the retirement of bonds resulted from paying P18,000,000 to retire bonds that had a book value of P34,000,000; 3.) The proceeds from issuing 3,000,000 shares of common stock were P15,000,000. 4.) Plant assets with an original cost P30,000,000 and accumulated depreciation of P12,000,000 were sold for P12,000,000 cash. The result was a P6,000,000 loss; 5.) Plant assets that cost P70,000,000 were purchased by paying P10,000,000 cash and issuing P60,000,000 of bonds payable to the seller; 6.) All accounts payable balances resulted from merchandise purchases. Required: Prepare the Statement of Cash Flow for 2021