Compartative Balance sheet for FRS Inc as of December 31st 2021 a. Net Income was $120,000 for 2021 b. Cash Dividend of $10,000 was declared and paid c. Common stock was issued at $16,000 in cash d. No equipment was sold during 2021, but land was sold at cost e. Prepare a statement of cash flows for 2021 using the indirect method. For TYPE below, use Operating, Investing or Financing. \begin{tabular}{|l|l|l|l|l|} \hline Common Stock (\$1 par) & 200,000 & 216,000 & & \\ \hline Retained Earnings & 170,000 & 280,000 & & \\ \hline TOTAL & N/A \\ \hline \begin{tabular}{l} Net Income \\ Cash Dividends \end{tabular} \\ 120000 & 981,000 & & \\ \hline \end{tabular} \begin{tabular}{|l|l|} \hline NET INCOME & 120,000 \\ \hline OPERATING ACTIVITIES & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline \end{tabular} \begin{tabular}{|l|l|} \hline NET INCOME & 120,000 \\ \hline OPERATING ACTIVITIES & \\ \hline & \\ \hline & \\ \hline & \\ \hline I & \\ \hline Net Cash provided by & \\ \hline Operating & \\ \hline INVESTING ACTIVITIES & \\ \hline & \\ \hline \end{tabular} \begin{tabular}{|l|l|} \hline INVESTING ACTIVITIES & \\ \hline & \\ \hline & \\ \hline & \\ \hline Net Cash used by & \\ \hline Investing & \\ \hline FINANCING ACTIVITIES & \\ \hline Financing & \\ \hline NET Increase/decrease IN & \\ \hline CASH & \\ \hline \end{tabular}