Cash Accounts receivable Allowance for doubtful accounts Inventory Prepaid expenses Land Buildings Accumulated depreciation Patents December 31 2021 2020 $ 73,080 $ 31,320 118,320 92,800 (5,220) (3,596) 185,600 203,000 8,700 7,888 116,000 69,600 341,040 283,040 (37,120) (15,080) 23,200 40,600 $823,600 $709,572 Accounts payable Accrued liabilities Bonds payable Common stock Retained earnings-appropriated Retained earnings-unappropriated Treasury stock, at cost $ 104,400 62,640 145,000 116,000 92,800 320,160 (17,400) $823,600 $ 97,440 73,080 69,600 116,000 11,600 351,132 (9,280) $709,572 Net income Depreciation expense Amortization of patents Cash dividends declared and paid Gain or loss on sale of patents For 2021 Year $90,828 22,040 5,800 40,600 none Prepare a statement of cash flows for Jennifer Corporation for the year 2021. (Use the indirect method.) (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) sign e.g. -15,000 or in Prepare a statement of cash flows for Jennifer Corporation for the year 2021. (Use the indirect method.) (Show amounts that decrease cash flow with either a parenthesis e.g. (15,000).) Jennifer Corporation Statement of Cash Flows Increase (Decrease) in Cash Adjustments to reconcile net income to